The mechanism of show cause notices under the Central Goods and Services Tax framework is one of the most critical areas of indirect tax administration […]
CGST
Correcting Tax Mistakes: A Guide to Section 77 of CGST and Section 19 of IGST
The Goods and Services Tax (GST) regime, introduced to unify India’s complex tax system, brought significant changes to the way indirect taxes are administered. While […]
Understanding Supply and GST Levy: Meaning and Scope Explained
The Goods and Services Tax (GST) regime in India replaced a number of indirect taxes, including excise duty, service tax, and value-added tax (VAT). Previously, […]
Show Cause Notices Under CGST Section 74: What You Need to Know
Section 74 of the Central Goods and Services Tax (CGST) Act governs the issuance of Show Cause Notices (SCNs) in cases involving tax evasion or […]
Section 17(5) of CGST Act Explained: Complete Guide to Blocked Input Tax Credit under GST
The Goods and Services Tax in India was introduced with the vision of bringing uniformity in the indirect tax system and ensuring that businesses operate […]