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# N J Jain & Associates

Indirect Tax Consulting

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## Posts

- [GST Alert 14 – GST Rate Changes Vide Notification 20/2017](https://njjain.com/articles/gst-alert-14-gst-rate-changes-vide-notification-20-2017/) - Stay Informed with GST Alerts: Recent rate changes affect industries and service providers, prompting adaptation to new regulations.
- [Why Are State Governments and Central Government at War With Respect to GST?](https://njjain.com/articles/why-are-state-governments-and-central-government-at-war-with-respect-to-gst/) - Explore the complexities of Compensation Cess amid COVID-19 challenges and the imperative of GST compliance for economic stability.
- [Critical Analysis on Refund of IGST Paid on Export of Goods Against Advance Authorization](https://njjain.com/articles/critical-analysis-on-refund-of-igst-paid-on-export-of-goods-against-advance-authorization/) - Explore the breakdown of Input Tax Credit refunds for exported goods through GST e-filing. Understand the regulations and implications.
- [Is the Idea of GST Rate Cut in Automotive Sector Just a Mirage?](https://njjain.com/articles/is-the-idea-of-gst-rate-cut-in-automotive-sector-just-a-mirage/) - Explore the debate on post-lockdown automotive tax cuts, weighing economic gains, fiscal limits, and indirect taxes, with insights from industry leaders.
- [All About the Quarterly Return Monthly Payment (QRMP) Scheme](https://njjain.com/articles/all-about-the-quarterly-return-monthly-payment-qrmp-scheme/) - GST e-filing | Filing Returns under the Quarterly Return Monthly Payment Scheme under GST with respect to the changes on the GST Portal.
- [Bringing the Power Sector Under GST – What Will It Mean?](https://njjain.com/articles/bringing-the-power-sector-under-gst-what-will-it-mean/) - Explore the benefits of integrating the power sector into GST: reduced costs, Atmanirbhar Bharat boost, and enhanced compliance with a GST audit.
- [ITC Can Be Claimed on the GST Paid for Distributable Promo Merchandise](https://njjain.com/articles/itc-can-be-claimed-on-the-gst-paid-for-distributable-promo-merchandise/) - Indirect Taxes: A Study onInput Tax Credit (ITC) is admissible on GST paid for promotional expenses, considering the supply of promotional goods.
- [Input Tax Credit on CSR Expenses is Denied](https://njjain.com/articles/input-tax-credit-on-csr-expenses-is-denied/) - Stay updated with GST compliance amendment: Input Tax Credit (ITC) denial on Corporate Social Responsibility (CSR) expenses.
- [Important Provisions in GST](https://njjain.com/articles/important-provisions-in-gst/) - GST Return Filing | Know the important GST provisions for successful GST filing. Stay informed and streamline your tax by understanding the essential provisions
- [GST – Some Aspects](https://njjain.com/articles/gst-some-aspects/) - Input Tax Credit | Explore the limitations of ITC for taxable persons under the composition scheme, where they are not eligible to claim it. Stay informed
- [GST Compliance Calendar](https://njjain.com/compliance-calendar/gst-compliance-calendar/) - Stay compliant by efficiently managing the filing of GST return with our comprehensive calendar, providing monthly filing information for all returns.
- [UPERC Recognises GST Rate Reduction as a ‘Change in Law’ Event for PM-KUSUM Projects](https://njjain.com/articles/uperc-recognises-gst-rate-reduction-as-a-change-in-law-event-for-pm-kusum-projects/) - UPERC holds GST rate reduction on renewable energy devices as Change in Law, directing project-wise tariff revision for PM-KUSUM solar projects.
- [GSTN Announces Key e-Way Bill Portal Enhancements](https://njjain.com/articles/gstn-announces-key-e-way-bill-portal-enhancements/) - E-way Bill is an electronic trace of movement of goods which is mandated
- [GST Audits, Scrutiny and Investigations - A Practical Guide For Businesses](https://njjain.com/articles/gst-audits-scrutiny-and-investigations/) - Understand GST scrutiny, audits and investigations in simple terms. Learn common triggers, documents required and how businesses can stay audit-ready.
- [E-Invoice Applicability on Export Supplies: Key Issues, Clarifications & Compliance Tips](https://njjain.com/articles/e-invoice-applicability-on-export-supplies-key-issues-clarifications-compliance-tips/) - Understand GST e-invoice applicability on export supplies, legal framework, common issues, CBIC clarifications and practical compliance tips for exporters.
- [Case of M/s. Balaji Ready Mix Concrete Pvt. Ltd. by Andhra Pradesh High Court](https://njjain.com/case-law-updates/case-of-m-s-balaji-ready-mix-concrete-pvt-ltd-by-andhra-pradesh-high-court/) - Case Of: M/s. Balaji Ready Mix Concrete Pvt. Ltd.Issued By: Andhra Pradesh High CourtOrder No: WP No. 11644 of 2023Date: 05th Feb 2026 Judgement Free Materials Supplied by Contractee Cannot Automatically Form Part of Taxable Value Under GST Observations The petitioner was engaged in supplying Ready-Mix Concrete (RMC) for infrastructure works where the contractee provided certain key materials such
- [Case of M/s. Emerson Process Management (India) Pvt Ltd by Gujarat High Court](https://njjain.com/case-law-updates/case-of-m-s-emerson-process-management-india-pvt-ltd-by-gujarat-high-court/) - Case Of: M/s. Emerson Process Management (India) Pvt LtdIssued By: Gujarat High CourtOrder No: R/SCA 7004 of 2024Date: 5th Mar 2026 Judgement GST ITC as a Transferable Business Asset Can’t Be Denied Due to State-Wise Registrations Observations Pursuant to an NCLT-approved amalgamation (14.11.2019), the transferor entity merged into the applicant, with all assets, liabilities, and accumulated ITC—including transitional CGST credit
- [Case of M/s. ABB India Ltd by Karnataka High Court](https://njjain.com/case-law-updates/case-of-m-s-abb-india-ltd-by-karnataka-high-court/) - Case Of: M/s. ABB India LtdIssued By: Karnataka High CourtOrder No: WP No. 17875 of 2023Date: 15th Dec 2025 Judgement Solar Inverters Eligible for 5% GST as Part of Solar Power Generating System Observations The petitioner was engaged in the supply of solar power generating systems and associated equipment, including solar inverters used in renewable energy installations.During assessment
- [Case of M/s. V. V. S. Enterprises by Andhra Pradesh High Court](https://njjain.com/case-law-updates/case-of-m-s-v-v-s-enterprises-by-andhra-pradesh-high-court/) - Case Of: M/s. V. V. S. EnterprisesIssued By: Andhra Pradesh High CourtOrder No: W.P. No. 6645 of 2026Date: 15th Apr 2026 Judgement Recovery from Bank Account Permissible Without Notice Upon Finalisation of GST Dues Observations Proceedings were initiated against the taxpayer under the GST framework, resulting in adjudication of alleged tax liability along with applicable interest and penalty, which
- [GSTN Introduces Annexure-B Utility for ITC Refunds](https://njjain.com/industry-news/gstn-introduces-annexure-b-utility-for-itc-refunds/) - Bombay High Court quashes ₹1,524 crore GST demand on Tata Sons, holding arbitral award settlements are not taxable supply under GST law.
- [Bombay HC Quashes ₹1,524 Cr GST Demand on Tata Sons](https://njjain.com/industry-news/bombay-hc-quashes-₹1524-cr-gst-demand-on-tata-sons/) - Bombay High Court quashes ₹1,524 crore GST demand on Tata Sons, holding arbitral award settlements are not taxable supply under GST law.
- [GST-Like Land Council: CII’s Plan to Fix Industrial Disputes](https://njjain.com/industry-news/gst-like-land-council-ciis-plan-to-fix-industrial-disputes/) - CII proposes a GST-like council to resolve industrial land disputes, aiming to boost ease of doing business and reduce regulatory delays across states.
- [Transport Services by Individual Truck Operators Without Consignment Note Not Taxable as GTA](https://njjain.com/industry-news/transport-services-by-individual-truck-operators-without-consignment-note-not-taxable-as-gta/) - CESTAT Bangalore rules transport without consignment note is not GTA, hence no service tax liability. Key implications for businesses explained.
- [Delhi High Court Examines Validity of HSNS Cess](https://njjain.com/industry-news/delhi-high-court-examines-validity-of-hsns-cess/) - Delhi HC examines constitutional validity of HSNS Cess on pan masala, raising key questions on GST framework, legislative powers, and tax structure.
- [Finance Act 2026: Intermediary GST Rule Change Explained](https://njjain.com/industry-news/finance-act-2026-intermediary-gst-rule-change-explained/) - GST update 2026: Section 13(8)(b) omitted. Key impact on intermediary services, exports, RCM liability, and why March 30–31 is critical.
- [Supreme Court Ruling on Separate Tariff in Power Supply: A Fresh GST Debate](https://njjain.com/industry-news/supreme-court-ruling-on-separate-tariff-in-power-supply-a-fresh-gst-debate/) - Supreme Court upholds separate power tariffs, raising key GST questions on taxation of ancillary services in electricity supply and composite supply rules.
- [Goa’s GST Directive on Event Venues: Enforcement Push or Compliance Overreach?](https://njjain.com/industry-news/goa-gst-rule-venue-owners-liable-for-event-compliance/) - Goa mandates venue owners liable for GST compliance of event organisers. Experts question added burden and legal validity of shifting tax responsibility.
- [GST Advisory: Final Advisory on Payment of Pre-Deposit through DRC-03](https://njjain.com/industry-news/gst-advisory-final-advisory-on-payment-of-pre-deposit-through-drc-03/) - GST portal issues final advisory on payment of mandatory pre-deposit for appeals. Clarifies when to use DRC-03 and how payments must be linked.
- [Inverted Duty Refund Allowed Even When Input and Output Rates Match](https://njjain.com/industry-news/inverted-duty-refund-allowed-even-when-input-and-output-rates-match/) - Karnataka HC allows inverted duty refund even when input and output GST rates match, clarifying Sec 54(3) and offering relief on accumulated ITC for businesses.
- [Is GST Payable on Assignment of Leasehold Rights?](https://njjain.com/articles/is-gst-payable-on-assignment-of-leasehold-rights/) - High Court rulings are reshaping GST treatment of leasehold assignments. Learn the legal principles and implications for industrial land transfers.
- [Supreme Court Grants Tax Relief to Rooh Afza: A Landmark Ruling on Beverage Classification](https://njjain.com/industry-news/rooh-afza-classified-as-fruit-drink-by-supreme-court/) - The Supreme Court classifies Rooh Afza as a fruit drink, granting tax relief and setting a key precedent on beverage classification under indirect tax laws.
- [Case of M/s. Awl Agri Business Limited by Andhra Pradesh High Court](https://njjain.com/case-law-updates/case-of-m-s-awl-agri-business-limited-by-andhra-pradesh-high-court/) - Case Of: M/s. Awl Agri Business LimitedIssued By: Andhra Pradesh High CourtOrder No: WP No. 28622 of 2025Date: 21st Jan 2026Download Order Judgement Amended Rule 89(5) on Inverted Duty Refund Held Clarificatory and Retrospective by Andhra Pradesh High Court Observations The petitioner (AWL Agri Business Ltd., formerly Adani Wilmar) imports edible oil, refines/ packs it, and supplies it domestically;
- [Case of Senior Executives of Shemaroo Entertainment Ltd. by Bombay High Court](https://njjain.com/case-law-updates/case-of-senior-executives-of-shemaroo-entertainment-ltd-by-bombay-high-court/) - Case Of: Senior Executives of Shemaroo Entertainment Ltd.Issued By: Bombay High CourtDate: 26th Feb 2026 Judgement Personal GST Penalty on Executives Set Aside for Retrospective Overreach and Lack of Statutory Basis Observations The dispute arose from penalty proceedings initiated against the CEO, CFO and Joint Managing Director of Shemaroo Entertainment Ltd., where the Department sought to impose substantial personal
- [GST on Real Estate: ITC, AAR & Legal Risks Explained](https://njjain.com/industry-news/gst-on-real-estate-itc-aar-legal-risks-explained/) - Comprehensive guide on GST in real estate covering ITC restrictions, AAR trends, JDAs, anti-profiteering risks and key judicial rulings.
- [GST Rule 14A Withdrawal: New Online Facility Enabled](https://njjain.com/industry-news/gst-rule-14a-withdrawal-new-online-facility-enabled/) - GSTN enables online withdrawal from Rule 14A via Form GST REG-32. Check eligibility, pre-conditions, Aadhaar authentication and timelines.
- [Case of Niket Bipinhai Patel by Gujarat High Court](https://njjain.com/case-law-updates/case-of-niket-bipinhai-patel-by-gujarat-high-court/) - Case Of: Niket Bipinhai PatelIssued By: Gujarat High CourtOrder No: SCA No 18068 of 2025Date: 6th Feb 2026 Judgement Gujarat High Court Quashes Section 74 Notice; ITC on GIDC Lease Transfer Charges Not Blocked Under Section 17(5)(d) Observations The petitioner, a Non-Resident Indian engaged in acquiring leasehold rights over GIDC plots and subsequently transferring sub-plots, was issued a show cause
- [HC Quashes Consolidated GST Notice Against Uber](https://njjain.com/industry-news/hc-quashes-consolidated-gst-notice-against-uber/) - Andhra Pradesh HC quashes consolidated GST show cause notice against Uber, reinforcing period-wise SCN compliance and procedural safeguards.
- [Missed GST Appeal Deadline? HC Says No Extension](https://njjain.com/industry-news/missed-gst-appeal-deadline-hc-says-no-extension/) - Gujarat HC rules that GST appeal delays beyond 120 days cannot be condoned, even under Article 226. A key compliance lesson for businesses.
- [GST Alert on Unlocking Clarity on Post Sale Discount](https://njjain.com/gst-alerts/gst-alert-on-unlocking-clarity-on-post-sale-discount/) - Date: 06.02.2026 Game-Changing Amendment to Section 15(3) and 34(1) In a significant move to plug a long-standing interpretational gap, the Central Goods and Services Tax (CGST) Act, 2017 has been proposed to be amended via the Finance Bill 2026 which is in line with the recommendations of the 56th GST Council Meeting.Section 15 and 34 pre and
- [GST Alert on Union Budget 2026 - GST](https://njjain.com/gst-alerts/gst-alert-on-union-budget-2026-gst/) - Date: 02.02.2026 1. Rationalisation of Post-Supply Discount Provisions The Finance Bill, 2026 proposes a significant and taxpayer-friendly amendment in Section 15(3) and Section 34 of CGST Act, 2017 to address long-standing interpretational issues surrounding post-supply discounts under the GST law. The amendments seek to align statutory provisions with prevailing commercial practices and reduce avoidable working capital blockages.Provision prior to
- [GST Alert on Union Budget 2026 - Custom](https://njjain.com/gst-alerts/gst-alert-on-union-budget-2026-custom/) - Date: 02.02.2026 1. Expansion of Scope of Customs Act beyond Territorial Waters The Finance Bill, 2026 proposes to expand the scope of the Customs Act, 1962 to explicitly cover fishing and fishing-related activities by Indian-flagged vessels beyond territorial waters.Section 1(2) of the Customs Act, 1962 is proposed to be amended to extend the Act to
- [GST on Coaching Services: CFI Seeks Rate Cut to 5% or Nil](https://njjain.com/industry-news/gst-on-coaching-services-cfi-seeks-rate-cut-to-5-or-nil/) - CFI urges GST rate cut on coaching services to 5% or nil, citing rising education costs, limited ITC benefits, and the need for GST rationalisation in Budget 2026.
- [Allahabad HC Slams Arbitrary GST Cancellation Orders](https://njjain.com/industry-news/allahabad-hc-slams-arbitrary-gst-cancellation-orders/) - Allahabad High Court calls frequent, reasonless GST registration cancellations ‘economic death’ for traders and directs strict action against orders.
- [SC Seeks Centre’s Response on GST Relief for Disabled](https://njjain.com/industry-news/sc-seeks-centres-response-on-gst-relief-for-disabled/) - SC questions the Centre on discontinuing GST concessions for car purchases by persons with disabilities, raising key concerns on policy, rights and mobility.
- [SC: No GST on Residential Premises Used as Student Hostels](https://njjain.com/industry-news/no-gst-on-residential-premises-used-as-student-hostels/) - Supreme Court rules GST exemption applies to residential properties leased as hostels for students and professionals, ending long-standing legal confusion.
- [Union Budget May Ease GST Compliance Burden for MSMEs](https://njjain.com/industry-news/union-budget-may-ease-gst-compliance-burden-for-msmes/) - Union Budget may ease GST compliance for micro and small enterprises by reducing filing burden and penalties, helping MSMEs lower costs and focus on growth.
- [Single PAN–Based GST Registration: Union Budget 2026 Reform](https://njjain.com/industry-news/single-pan-based-gst-registration-union-budget-2026-reform/) - Single PAN-based GST registration may simplify compliance, reduce duplication and ease business operations. Read an expert view on its impact.
- [Judiciary Can’t Order GST Cut on Air Purifiers, Centre Tells Delhi High Court](https://njjain.com/industry-news/judiciary-cant-order-gst-cut-on-air-purifiers/) - Centre tells Delhi HC courts cannot order GST cut on air purifiers. Article explains case timeline, GST Council’s role, and public health concerns.
- [SC Rules No Reverse Charge on Foreign Speaker Fees](https://njjain.com/industry-news/supreme-court-rules-no-reverse-charge-on-foreign-speaker-fees/) - Supreme Court holds HT Media not liable to pay service tax under reverse charge on fees paid to overseas agents for booking foreign speakers.
- [Case of Aerocom Cushions Pvt Ltd by Bombay High Court](https://njjain.com/case-law-updates/case-of-aerocom-cushions-pvt-ltd-by-bombay-high-court/) - Case Of: Aerocom Cushions Pvt LtdIssued By: Bombay High CourtOrder No: WP No. 2145 of 2025Date: 9th Jan 2026Download Order Judgement Assignment of Long-Term Leasehold Rights in Industrial Land Treated as Transfer of Immovable Property and Held Outside GST Levy Observations The petitioner, Aerocom Cushions Private Limited, challenged a show cause notice issued under Section 74(1) of the CGST Act
- [Case of S. Ajith Kumar by Kerala High Court](https://njjain.com/case-law-updates/case-of-s-ajith-kumar-by-kerala-high-court/) - Case Of: S. Ajith KumarIssued By: Kerala High CourtOrder No: WP(C) No. 38316 / 2025Date: 8th Jan 2026 Judgement GST Exemption on Health Insurance Restricted to Individual Policies; Group Health Insurance Remains Taxable Observations The petitioners, retired bank employees covered under group health insurance policies negotiated through the Indian Banks’ Association (IBA) and issued by general insurers, challenged the
- [Case of M/S Sahil Enterprises by Tripura High Court](https://njjain.com/case-law-updates/case-of-m-s-sahil-enterprises-by-tripura-high-court/) - Case Of: M/S Sahil EnterprisesIssued By: Tripura High CourtOrder No: WP(C) No.688 of 2022Date: 6th Jan 2026Download Order Judgement Input Tax Credit cannot be denied to a bona fide purchaser solely due to the supplier’s failure to file returns or remit tax under GST Observations The petitioner, M/s Sahil Enterprises, a registered dealer engaged in the trade of
- [Case of Sadbhavana Seva Foundation by Gujarat AAR](https://njjain.com/case-law-updates/case-of-sadbhavana-seva-foundation-by-gujarat-aar/) - Case Of: Sadbhavana Seva FoundationIssued By: Gujarat AAROrder No: GUJ/GAAR/R/2025/64Date: 23rd Dec 2025Download Order Judgement Tree Plantation and Environmental Preservation by Charitable Trusts Held Exempt from GST in Non-Forest Areas Observations The applicant, Sadbhavana Seva Foundation, is a charitable organisation registered under Sections 12AA/12AB of the Income Tax Act and is a sister concern of Manav Charitable Trust, engaged in
- [Case of M/S Ramms India Pvt Ltd by Karnataka High Court](https://njjain.com/case-law-updates/case-of-m-s-ramms-india-pvt-ltd-by-karnataka-high-court/) - Case Of: M/S Ramms India Pvt LtdIssued By: Karnataka High CourtOrder No: WP No. 34270 OF 2025Date: 19th Dec 2025Download Order Judgement GST Recovery from a Third-Party Company Quashed for Violating Corporate Separateness and Statutory Safeguards Despite Common Directorship Observations The petitioner, M/s Ramms India Private Limited, a private limited company incorporated in 1994, approached the High Court
- [Case of M/s Era Infra Engineering Ltd by Delhi High Court](https://njjain.com/case-law-updates/case-of-m-s-era-infra-engineering-ltd-by-delhi-high-court/) - Case Of: M/s Era Infra Engineering LtdIssued By: Delhi High CourtOrder No: W.P.(C) 16944/2025Date: 15th Dec 2025Download Order Judgement GST Demands Cannot Survive Resolution: Pre-Insolvency Tax Dues Stand Extinguished Observations The matter arose from a situation where a corporate debtor had already undergone the complete insolvency resolution process and emerged with an approved resolution plan under the IBC
- [Case of Vikram Solar Limited by Andhra Pradesh High Court](https://njjain.com/case-law-updates/case-of-vikram-solar-limited-by-andhra-pradesh-high-court/) - Case Of: Vikram Solar LimitedIssued By: Andhra Pradesh High CourtOrder No: WP/4420/2025Date: 3rd Dec 2025 Judgement Solar EPC Contracts Held Eligible for Concessional 8.9% GST by Applying Statutory Rate Bifurcation Notifications Observations The petitioner challenged a GST assessment order for FY 2018–19 and 2019–20, wherein the tax department treated turnkey contracts for supply and installation of solar power projects
- [GST ITC Reversal & RCM Ledgers - Key Compliance Updates](https://njjain.com/industry-news/gst-itc-reversal-rcm-ledgers-key-compliance-updates/) - Understand GST ITC Reversal and RCM Ledgers, upcoming validations, and how system checks will impact GSTR-3B filing and ITC claims.
- [How GST Rate Cuts Are Reshaping Automobile Industry](https://njjain.com/articles/how-gst-rate-cuts-are-reshaping-automobile-industry/) - GST rate cuts are reshaping India’s automobile industry by improving affordability, correcting distortions and driving demand across vehicle segments.
- [Case of Shah Paperplast Industries Ltd by Gujarat High Court](https://njjain.com/case-law-updates/case-of-shah-paperplast-industries-ltd-by-gujarat-high-court/) - Case Of: Shah Paperplast Industries LtdIssued By: Gujarat High CourtOrder No: RSCA N0. 18892 of 2023Date: 13th Nov 2025Download Order Judgement 100% EOUs Making Zero-Rated Supplies Entitled to ITC Refund: Deemed-Export Restrictions Not Applicable Observations The petitioner, a 100% Export Oriented Unit (EOU) manufacturing and exporting tissue paper, procured raw materials on payment of GST and filed refund claims under Section
- [Case of Karthick and Co. by Tamil Nadu AAR](https://njjain.com/case-law-updates/case-of-karthick-and-co-by-tamil-nadu-aar/) - Case Of: Karthick and Co.Issued By: Tamil Nadu AAROrder No: AR No. 46/ARA/2025Date: 17th Nov 2025Download Order Judgement Sales-Linked Non-Monetary Incentives Such as Free Gifts and Tours are Taxable under GST Observations The applicant, a registered paint dealer operating under a dealership/franchise arrangement, received non-monetary incentives such as gifts and domestic or foreign tour packages from its principal manufacturers upon achievement
- [Case of Summit Hotels & Resorts Pvt Ltd by West Bengal AAR](https://njjain.com/case-law-updates/case-of-summit-hotels-resorts-pvt-ltd-by-west-bengal-aar/) - Case Of: Summit Hotels & Resorts Pvt LtdIssued By: West Bengal AAROrder No: WBAAR 10 of 2025-26Date: 10th Dec 2025Download Order Judgement GST Rate on Aerated Beverages in Restaurants Treated as Composite Supply Taxed at 18% Whether Standalone or With Food Observations The applicant, a hotel operating a restaurant within a specified premises, supplies aerated beverages either along with food
- [Case of Maryland Study Abroad Pvt. Ltd. by Kerala Authority for Advance Ruling (AAR)](https://njjain.com/case-law-updates/case-of-maryland-study-abroad-pvt-ltd-by-kerala-authority-for-advance-ruling-aar/) - Case Of: Maryland Study Abroad Pvt. Ltd.Issued By: Kerala Authority for Advance Ruling (AAR) Judgement AAR Rules Education Recruitment Services as Intermediary Due to Enrolment-Based Commission Observations The applicant, an India-based education consultancy, was engaged by multiple overseas universities to promote academic programs, counsel prospective students, and support them through the admission process.Its remuneration model was commission-based, with the consultancy
- [SC to Decide If GST Circulars Can Allow Parallel Proceedings](https://njjain.com/industry-news/sc-to-decide-if-gst-circulars-can-allow-parallel-proceedings/) - In a significant development for indirect tax jurisprudence, the Supreme Court of India
- [Govt Detects 24,109 Fake GST Invoice Cases in FY 2025-26](https://njjain.com/industry-news/govt-detects-24109-fake-gst-invoice-cases-in-fy-2025-26/) - India uncovered 24,109 fake GST invoice cases in FY 2025-26, highlighting rising ITC fraud and stronger enforcement through tech-driven compliance measures.
- [GST to Excise Shift: What the 2025 Tobacco Tax Bills Mean](https://njjain.com/industry-news/what-the-2025-tobacco-tax-bills-mean/) - How the Central Excise (Amendment) Bill 2025 and Health Security se National Security Cess reshape GST, excise and pricing for tobacco and pan masala.
- [Homebuyers Can't Claim GST Refund from Developers: MREAT](https://njjain.com/industry-news/homebuyers-cant-claim-gst-refund-from-developers/) - Maharashtra tribunal says delayed homebuyers cannot seek GST, stamp duty or TDS refunds from developers; explains RERA remedies and how to claim tax refunds.
- [GST Cut on Solar Modules Offers Limited Relief as Developers Flag ITC Challenges](https://njjain.com/articles/solar-gst-reduction-falls-short-as-itc-issues-persist/) - GST on solar modules is cut to 5%, but relief is limited. Indirect tax expert NJ Jain and Associates explains how ITC issues restrict real project savings.
- [Supreme Court Ruling Puts GST Appellate Tribunal to Test](https://njjain.com/industry-news/supreme-court-ruling-puts-gst-appellate-tribunal-to-test/) - The Supreme Court’s tribunal ruling reshapes appointment norms and raises key questions for the newly formed GST Appellate Tribunal and its future functioning.
- [Gujarat High Court to Examine 180-Day ITC Reversal Rule](https://njjain.com/industry-news/gujarat-hc-to-examine-180-day-itc-reversal-rule/) - Gujarat HC to review the validity of GST 180-day ITC reversal rule. Understand the legal issues, implications for businesses, and what to watch ahead.
- [Case of Neeyamo Enterprise Solutions Pvt Ltd by Madras High Court](https://njjain.com/case-law-updates/case-of-neeyamo-enterprise-solutions-pvt-ltd-by-madras-high-court/) - Case Of: Neeyamo Enterprise Solutions Pvt LtdIssued By: Madras High CourtOrder No: W.P.(MD)Nos. 30453 to 30458 of 2024Date: 11th Nov 2025Download Order Judgement Invoking Section 74 Requires Clear Allegation of Fraud or Suppression; Absence of Jurisdictional Facts Renders SCNs Invalid. Observations Neeyamo Enterprise Solutions faced six show cause notices dated 10.05.2024 following a Section 67 inspection in September 2023,
- [Supreme Court Dismisses Plea for Tighter GST Norms](https://njjain.com/industry-news/supreme-court-dismisses-plea-for-tighter-gst-norms/) - The Supreme Court rejects tighter GST vetting rules. Read expert analysis by NJ Jain and Associates on balancing ease of business against preventing fraud.
- [Case of M/S Singhal Iron Traders by Allahabad High Court](https://njjain.com/case-law-updates/case-of-m-s-singhal-iron-traders-by-allahabad-high-court/) - Case Of: M/S Singhal Iron TradersIssued By: Allahabad High CourtOrder No: WRIT Tax No. – 1357 of 2022Date: 4th Nov 2025Download Order Judgement ITC Cannot Be Denied Merely Because Supplier’s GST Registration Was Later Cancelled; Compliance at Time of Supply is Sufficient Observations The petitioner, M/s Singhal Iron Traders, engaged in the business of trading iron scrap, purchased goods
- [Supreme Court Allows Refund of Compensation Cess ITC](https://njjain.com/industry-news/supreme-court-allows-refund-of-compensation-cess-itc/) - SC upholds refund of unutilized GST Compensation Cess ITC on exports, giving exporters major relief and clarity on refund rights under GST law.
- [Case of M/s Shubham Treats by Supreme Court](https://njjain.com/case-law-updates/case-of-m-s-shubham-treats-by-supreme-court/) - Case Of: M/s Shubham TreatsIssued By: Supreme CourtOrder No: Civil Appeal No. 8318 of 2011Date: 1st Nov 2025Download Order Judgement Supreme Court Bars Double Tax on Works Contracts: Major Relief for Principal Contractors Engaging Registered Sub-Contractors Observations Skyline Construction & Housing Pvt. Ltd., a registered dealer under KVAT, undertook works contracts, a part of which was executed through registered
- [What Is Not a Supply Under GST? Schedule III Explained](https://njjain.com/articles/what-is-not-a-supply-under-gst/) - Discover what qualifies as Not a Supply under GST as per Schedule III of CGST Act. Learn exclusions, key judgments, and compliance tips for businesses.
- [CBIC Working on Making GST Easier for Businesses](https://njjain.com/industry-news/cbic-working-on-making-gst-easier-for-businesses/) - CBIC plans to simplify GST returns via
- [GSTAT Set to Roll: Government Appoints Key Members](https://njjain.com/industry-news/gstat-appointments/) - GSTAT takes shape as Govt appoints 86 members across India; a game-changer in GST dispute resolution with expert-led appellate benches.
- [No GST on Overseas Education Commissions - SC Upholds Ruling](https://njjain.com/industry-news/no-gst-on-overseas-education-commissions/) - GST relief for foreign education consultants! The SC confirms no GST on commissions. Read the analysis by NJ Jain and Associates, Indirect Tax consultants.
- [Navigating GST 2.0 Reforms: Your FAQ Guide](https://njjain.com/industry-news/navigating-gst-reforms-your-faq-guide/) - Get clear answers on GST reforms. Our article from NJ Jain & Associates covers CBIC's FAQs on new rates, ITC, and compliance changes.
- [Import of Goods in IMS: New GST Advisory Explained](https://njjain.com/industry-news/import-of-goods-in-ims-new-gst-advisory-explained/) - CBIC introduces ‘Import of Goods’ in IMS from Oct 2025. Learn how the new system streamlines Bill of Entry and ITC reconciliation for importers.
- [Supreme Court Upholds ITC Despite Seller’s Tax Default](https://njjain.com/industry-news/supreme-court-upholds-itc-despite-sellers-tax-default/) - Supreme Court rules in favour of bona fide purchaser-dealers, allowing ITC even if seller fails to deposit tax. A key precedent with implications for GST cases.
- [Works Contract Law - SC Clarifies 'Transfer of Property'](https://njjain.com/articles/works-contract-law-sc-clarifies-transfer-of-property/) - SC upholds trade tax on ink and chemicals used in printing lottery tickets, clarifying the "transfer of property" under works contracts. Read the analysis.
- [Insurers Face ITC Block, Agents Bear 18% GST Burden](https://njjain.com/industry-news/insurers-face-itc-block-agents-bear-18-gst-burden/) - GST reforms made premiums cheaper but blocked ITC for insurers, forcing an 18% GST on commissions and reshaping India’s insurance cost structure.
- [Case of IDP Education India Pvt Ltd by Rajasthan High Court](https://njjain.com/case-law-updates/case-of-idp-education-india-pvt-ltd-by-rajasthan-high-court/) - Case Of: IDP Education India Pvt LtdIssued By: Rajasthan High CourtOrder No: WP (Civil) No. 9933 of 2024Date: 4th Sep 2025Download Order Judgement Foreign Education Services Provided to Parent Company Treated as Export, Not Intermediary; IGST Refund Allowed Observations The Petitioner, IDP Education India Pvt. Ltd., rendered student placement and enrolment services to its Australian parent, IDP Australia, under
- [Case of PepsiCo India Holdings Pvt. Ltd. by Gauhati High Court](https://njjain.com/case-law-updates/case-of-pepsico-india-holdings-pvt-ltd-by-gauhati-high-court/) - Case Of: PepsiCo India Holdings Pvt. Ltd.Issued By: Gauhati High CourtOrder No: WP (Civil) No. 6960 of 2023Date: 19th Sep 2025Download Order Judgement SCN under Section 73 Cannot Be Issued Without Prior Scrutiny of Returns through Form ASMT-10 Observations The petitioner challenged a Show Cause Notice issued under Section 73 of the CGST Act, which alleged wrongful availment and
- [GST Alert on Time of Supply – Deciding the Correct Tax Rate](https://njjain.com/gst-alerts/gst-alert-on-time-of-supply-deciding-the-correct-tax-rate/) - GST Alert: 02/2025-26Date: 19.09.2025 Time of Supply – Deciding the Correct Tax Rate 56th GST Council meeting has changed the rate landscape for many goods and few services, these changes as we all know are effective from midnight of 22nd September 2025. This brings up the core question of how to decide the GST rate
- [GST Alert on Revision of MRP due to change in GST Rates](https://njjain.com/gst-alerts/gst-alert-on-revision-of-mrp-due-to-change-in-gst-rates/) - GST Alert: 1/2025-26Date: 16.09.2025 Revision of MRP due to change in GST Rates I. Change in GST Rates on goods & Services [effective from 22.09.2025]The 56th GST Council Meeting was held on 3rd Sep 2025 which resulted in GST Rate reduction on many goods and services, it has also been clarified that new rates would
- [Compensation Cess ITC – Is reversal mandatory?](https://njjain.com/articles/compensation-cess-itc-is-reversal-mandatory/) - Compensation Cess will cease to be levied on Passenger Vehicles, Coal and few more goods.
- [Auto Dealers & ITC Reversal - Cess Exemption Dilemma](https://njjain.com/articles/auto-dealers-itc-reversal-cess-exemption-dilemma/) - Auto dealers face uncertainty as Compensation Cess ends from 22 Sept 2025. Must entire ITC be reversed? A legal and financial dilemma under GST law.
- [15 Common E-Way Bill Mistakes: A Guide to Avoiding GST Penalties](https://njjain.com/articles/15-common-e-way-bill-mistakes/) - Stop common e-way bill mistakes before they cost you. Learn about 15 frequent errors and their GST penalties to ensure your compliance and avoid fines.
- [SC Says No GST on License Fees by Power Regulators](https://njjain.com/industry-news/sc-says-no-gst-on-license-fees-by-power-regulators/) - Supreme Court upholds that license fees by electricity regulators are not taxable under GST, reinforcing the statutory exclusion under Schedule III.
- [Bombay High Court Urges GSTN for ITC Transfer Mechanism](https://njjain.com/industry-news/bombay-hc-urges-gstn-for-itc-transfer-mechanism/) - Bombay HC urges GST Council & GSTN to enable seamless cross-state ITC transfers in mergers, offering relief and clarity for businesses.
- [Flipkart GST Probe: What It Means for Your Business](https://njjain.com/industry-news/flipkart-gst-probe/) - A detailed look at the Flipkart tax probe. Understand how tax authorities are challenging Flipkart's billing practices and the wider impact on e-commerce.
- [GST Rate Rationalization](https://njjain.com/events/gst-rate-rationalization/) - GST Rate Rationalization NJ Jain & Associates recently hosted a focused webinar on the GST rate rationalization announced in the 56th GST Council meeting. The session unpacked key shifts – like merging multiple tax slabs into a simpler 5% and 18% structure, and a special 40% rate for luxury items. These changes aim to reduce
- [Banks in a GST Fix Over RBI's Directive to Levy Penal Charges](https://njjain.com/industry-news/banks-in-a-gst-fix-over-rbis-directive-to-levy-penal-charges/) - The Reserve Bank of India’s (RBI) recent
- [New GST Amnesty: How to Benefit from Waived Penalties](https://njjain.com/industry-news/new-gst-amnesty-how-to-benefit-from-waived-penalties/) - Ministry of Finance officially notified a significant new scheme aimed at alleviating
- [GST Not Applicable On Transfer Of Industrial Land](https://njjain.com/industry-news/gst-not-applicable-on-transfer-of-industrial-land/) - In a significant ruling, the Gujarat High Court has quashed Goods & Services Tax
- [SC Stays GST Notices on Online Gaming Dispute](https://njjain.com/industry-news/sc-stays-gst-notices-on-online-gaming-dispute/) - In a significant relief for India’s burgeoning online gaming industry, the Supreme Court (SC)
- [Delhi HC Grants GST Exemption to Electricity Commissions](https://njjain.com/industry-news/delhi-hc-grants-gst-exemption-to-electricity-commissions/) - Delhi High Court exempts electricity commissions’ fees from GST. Learn how this ruling impacts statutory bodies and clarifies tax obligations under GST laws.
- [GST on Corporate Guarantee - Another High Court Stay](https://njjain.com/industry-news/gst-on-corporate-guarantee-another-high-court-stay/) - Get the latest updates on GST implications for corporate guarantees, legal challenges, and High Court stays. Learn how this impacts businesses.
- [Detailed Analysis of Key GST Proposals in Union Budget 2025](https://njjain.com/industry-news/detailed-analysis-of-key-gst-proposals-in-union-budget-2025/) - Explore recent GST amendments, their impact, including ITC reconciliation, penalty appeals, track and trace mechanisms, and more for better compliance.
- [New E-Way Bill Exemption Advisory Explained](https://njjain.com/industry-news/new-e-way-bill-exemption-advisory-explained/) - Get the latest updates on the E-Way Bill exemption for gold and precious metals. Understand its impact, state-specific rules, and compliance requirements.
- [Jan 2025 Sees Highest Ever GST E-Way Bill Generation](https://njjain.com/industry-news/jan-2025-sees-highest-ever-gst-e-way-bill-generation/) - January 2025 saw a record 118.15M GST e-way bills, signaling strong trade activity. Higher GST collections and new regulations boost compliance andgrowth.
- [GST on Hotel Dining: Now Based on Actual Room Rates](https://njjain.com/industry-news/gst-on-hotel-dining-now-based-on-actual-room-rates/) - Starting April 2025, dining at luxury hotels with room rates over ₹7,500 per night will attract 18% GST. Learn how this new rule impacts your food bill.
- [GSTN Rolls Out Phase 3 HSN Code Changes from April 2025](https://njjain.com/industry-news/gstn-rolls-out-phase-3-hsn-code-changes/) - GSTN implements Phase 3 changes in GSTR-1 from April 2025: no manual HSN entry, dropdown selection, B2B/B2C split, and new validations for accurate filing.
- [GST Relief on Brand Usage Taxability for Mahindra Group](https://njjain.com/industry-news/gst-relief-on-brand-usage-taxability-for-mahindra-group/) - Discover Mahindra’s ₹115 Cr GST relief on brand usage taxability, its implications for group entities, and key valuation guidelines under Rule 28.
- [India Logs All-Time High GST E-Way Bill Volume](https://njjain.com/industry-news/india-logs-all-time-high-gst-e-way-bill-volume/) - India generated 12cr GST E-Way Bill Volume in March FY25 - a record high driven by better compliance, year-end trade, and rising formalization in businesses.
- [Supreme Court Allows ITC for GST Appeal Payment](https://njjain.com/industry-news/supreme-court-allows-itc-for-gst-appeal-payment/) - In a landmark ruling Supreme Court allows use of Input Tax Credit (ITC) for GST appeal pre-deposit under Section 107(6), easing cash burden on businesses.
- [Govt Pushes GST Drive to Bring Informal Sector on Record](https://njjain.com/industry-news/govt-pushes-gst-drive-to-bring-informal-sector-on-record/) - The government launches a nationwide GST drive to formalise the informal economy, boost compliance, and simplify registration for small businesses across India.
- [GST Crackdown on Global Capability Centres Begins](https://njjain.com/industry-news/gst-crackdown-on-global-capability-centres-begins/) - GST authorities question whether services by GCCs and MNCs qualify as exports or intermediaries, raising concerns over tax liabilities and refund eligibility.
- [Understanding the GSTAT e-Filing System and Manual](https://njjain.com/industry-news/gstat-e-filing-system-manual/) - A detailed guide to using the GSTAT e-Filing Portal for filing GST appeals, applications, and documents, based on the official user manual.
- [GSTN Clarifies Handling of Inadvertently Rejected IMS Records](https://njjain.com/industry-news/gstn-clarifies-handling-of-inadvertently-rejected-ims-records/) - GSTN issues FAQs to resolve issues around wrongly rejected records in IMS, clarifying ITC claim and supplier liability through re-reporting and amendments.
- [GST Refund Filing Updated - QRMP Validation Issue Resolved](https://njjain.com/industry-news/gst-refund-filing-updated-qrmp-validation-issue-resolved/) - GST Portal fixes refund issue for QRMP taxpayers. Ensure all due returns are filed, including GSTR-3B, before applying for a refund. Stay compliant.
- [Clarification on GST on Apartment Maintenance Charges](https://njjain.com/industry-news/clarification-on-gst-on-apartment-maintenance-charges/) - Finance Minister clarifies GST on apartment maintenance: no burden on residents, exemption up to ₹7,500/month, compliance only for eligible associations.
- [GST Evasion on the Rise: A Five-Year Analysis](https://njjain.com/industry-news/gst-evasion-on-the-rise/) - Dive into our analysis of ₹7 lac crore in GST evasion over five years. We break down fraud trends, government crackdowns, and the impact on tax collections.
- [GST Rate Restructuring for Automobiles](https://njjain.com/articles/gst-rate-restructuring-for-automobiles/) - The 56th GST Council meeting has ushered in a significant rate overhaul for the automobile sector, effective from 22nd September 2025.
- [GST Rationalisation 2025: Decoding the Reforms](https://njjain.com/articles/gst-rationalisation-2025-decoding-the-56th-council-reforms/) - The GST Council announced a significant package of changes to Goods and Services Tax. Read the detailed analysis by Indirect Tax Expert NJ Jain and Associates.
- [GST for International Repairs: Your Compliance Guide](https://njjain.com/articles/gst-for-international-repairs/) - Navigate GST on goods sent abroad for repair. Understand re-import taxation, Supreme Court insights, & compliance tips for your business.
- [SC Rules Out Cash Seizure in GST Cases](https://njjain.com/industry-news/supreme-court-rules-out-cash-seizure-in-gst-cases/) - Supreme Court rules GST cash seizure illegal under Section 67. NJ Jain & Associates breaks down the legal impact of this Section 67 judgment on taxpayers.
- [Case of Arise Steels Pvt Ltd by Madras High Court](https://njjain.com/case-law-updates/case-of-arise-steels-pvt-ltd-by-madras-high-court/) - Case Of: Arise Steels Pvt LtdIssued By: Madras High CourtOrder No: W.P(MD) Nos.18606 and 18607 of 2025Date: 9th July 2025Download Order Judgement GST ITC Blockage Cannot Continue Once Appeal Is Filed with Statutory Pre-Deposit Observations Tax authorities blocked ITC of the petitioner, Arise Steels Pvt. Ltd., amounting to ₹3.20 Cr (CGST ₹1.64 Cr, SGST ₹1.55 Cr) under Rule 86A of the
- [Case of M/s. Rivera Enterprises by Madras High Court](https://njjain.com/case-law-updates/case-of-m-s-rivera-enterprises-by-madras-high-court/) - Case Of: M/s. Rivera EnterprisesIssued By: Madras High CourtOrder No: WP No. 16289 of 2025 & WMP No 18417 of 2025Date: 2nd July 2025Download Order Judgement Retrospective ITC Relief Validates Missed GSTR-3B Claims Amidst COVID Disruptions Observations The petitioner challenged a recovery order dated April 29, 2024, invoking amended Sections 16(4) and newly inserted 16(5) of the CGST Act,
- [Small Cars Set to Get Cheaper? GST Overhaul on Cards](https://njjain.com/industry-news/small-cars-set-to-get-cheaper/) - Small cars may get cheaper under a new GST overhaul. Read expert analysis by NJ Jain & Associates - India’s leading GST consultants - on the newt GST changes.
- [SC Rules Mobile Towers as Plant & Machinery, ITC Allowed](https://njjain.com/industry-news/sc-rules-mobile-towers-as-plant-machinery/) - Supreme Court upholds ITC eligibility on mobile towers under GST, affirming they are plant & machinery, not immovable property. Major relief for telecom sector.
- [Case of Lupin Limited by Bombay High Court](https://njjain.com/case-law-updates/case-of-lupin-limited-by-bombay-high-court/) - Case Of: Lupin LimitedIssued By: Bombay High CourtOrder No: Writ Petition No. 610 of 2024Date: 5th Aug 2025Download Order Judgement 9% Interest Payable on GST Refunds if Not Released within 60 Days from Appellate Authority’s Order Observations The petitioner had filed refund applications under Section 54(1) CGST Act on 14.04.2022 and 12.08.2022, claiming ITC refunds on zero-rated exports.The authority
- [Case of M/S Kanishk Steel Industries Ltd by Tamil Nadu AAR](https://njjain.com/case-law-updates/case-of-m-s-kanishk-steel-industries-ltd-by-tamil-nadu-aar/) - Case Of: M/S Kanishk Steel Industries LtdIssued By: Tamil Nadu AAROrder No: 01/ARA/2025Date: 6th Feb 2025Download Order Judgement ITC Allowed for Direct Captive Power Use, But Denied Where Solar Plant Feeds Grid and Adjusts Consumption via Re- Credits Observations Kanishk Steel Industries Ltd., a steel manufacturer, installed a 10.2 MW solar power plant in Tamil Nadu to meet energy
- [Is GST Applicable on Lease Transfers? SC to Decide](https://njjain.com/industry-news/is-gst-applicable-on-lease-transfers-sc-to-decide/) - Supreme Court begins joint hearing on whether GST applies to transfer of leasehold rights. A key verdict expected to resolve conflicting legal interpretations.
- [Case of M/s Alstom Transport India Ltd by Karnataka High Court](https://njjain.com/case-law-updates/case-of-m-s-alstom-transport-india-ltd-by-karnataka-high-court/) - Case Of: M/s Alstom Transport India LtdIssued By: Karnataka High CourtOrder No: WP No 1779 of 2025Date: 15th July 2025Download Order Judgement IGST Not Payable on Employee Secondment from Foreign Affiliates to Indian Entity Observations Employees of overseas group companies were seconded to work in India between July 2017 and March 2023; they were placed on Alstom India’spayroll and
- [Case of M/s Shubham Treats by the Kerala AAR](https://njjain.com/case-law-updates/case-of-m-s-shubham-treats-by-the-kerala-aar/) - Case Of: M/s Shubham TreatsIssued By: Kerala AAR Ruling Taxability and ITC Treatment Clarified for Retailers Running Hybrid Models of Restaurant and E-Commerce Sales Observations M/s Shubhan Treats, a firm selling sweets, snacks, and food under the brand Mishti & More, also operates a restaurant offering dine-in, takeaway, and deliverythrough e-commerce operators (ECOs) like Swiggy and
- [SC Dismisses Retrospective IGST on Aircraft Repair Imports](https://njjain.com/industry-news/sc-no-retrosepct-igst-airlines/) - Supreme Court dismisses retrospective IGST on reimported aircraft repairs, providing major relief for airlines and bolstering tax certainty. Read full analysis.
- [Karnataka's GST-UPI Issue: All You Need To Know](https://njjain.com/industry-news/karnatakas-gst-upi-issue/) - Karnataka's GST notices on UPI transactions spark debate. Learn about the issue, government relief, and calls for higher GST thresholds for small vendors.
- [Case of Marcowagon Retail Pvt Ltd by Gujarat High Court](https://njjain.com/case-law-updates/case-of-marcowagon-retail-pvt-ltd-by-gujarat-high-court/) - Case Of: Marcowagon Retail Pvt LtdIssued By: Gujarat High CourtOrder No: SLP 2236 of 2025Date: 24th April 2025Download Order Judgement 200% Penalty Set Aside for Zero-Rated Export with Expired E-Way Bill Observations The petitioner, engaged in exports to the UAE, was transporting goods from Gurugram to the Mundra port under a Letter of Undertaking (LUT) without IGST payment.Though a valid
- [Gujarat's GST Success: Analyzing Its 8-Year Performance](https://njjain.com/articles/gujarats-gst-success/) - Gujarat leads India's GST revolution. See how 145% taxpayer growth and robust compliance drive its economic boom, setting a national benchmark.
- [Electric Car Tax Incentives for Indian Buyers: Unveiling the Benefits](https://njjain.com/articles/electric-car-tax-incentives-for-indian-buyers-unveiling-the-benefits/) - Discover GST reductions, state-specific incentives impacts indirect taxes. Learn about tax incentives and subsidies that make electric cars more affordable.
- [Govt Weighs Reducing 12% GST Slab for Essentials](https://njjain.com/industry-news/govt-weighs-reducing-12-gst-slab-for-essentials/) - The government may cut GST on essentials from 12% to 5% or scrap the slab, offering relief to middle and lower-income groups ahead of the GST Council meeting.
- [Case of Safal Construction (India) Pvt Ltd by Gujarat High Court](https://njjain.com/case-law-updates/case-of-safal-construction-india-pvt-ltd-by-gujarat-high-court/) - Case Of: Safal Construction (India) Pvt LtdIssued By: Gujarat High CourtOrder No: SCA 7768 of 2025Date: 19th June 2025Download Order Judgement GST Demand on TDR Sale Stayed; Transfer Held to Be Part of Immovable Property, Not Supply of Service. Observations Petitioner was granted approval for a Slum Rehabilitation Scheme by the State Government and AMC in 2012 under
- [CBIC Defines Review Path for CAA GST Orders](https://njjain.com/industry-news/cbic-defines-review-path-for-caa-gst-orders/) - CBIC clarifies appeal, review, and revision process for GST orders passed by Common Adjudicating Authorities in DGGI cases, reducing legal ambiguity.
- [Case of M/s Flemingo Duty Free Shop Pvt Ltd by Madras High Court](https://njjain.com/case-law-updates/case-of-m-s-flemingo-duty-free-shop-pvt-ltd-by-madras-high-court/) - Case Of: M/s Flemingo Duty Free Shop Pvt LtdIssued By: Madras High CourtOrder No: W.A No. 674 of 2023Date: 29th April 2025Download Order Judgement GST Not Payable on Concession Fees by Duty-Free Shops at Airports Observations Flemingo operated duty-free shops at Chennai Airport under a concession agreement with the Airports Authority of India (AAI).AAI raised invoices including
- [RCM Chart For Services](https://njjain.com/rcm-chart/rcm-chart-for-services/) - REVERSE CHARGE ON SERVICES under GST(Amended up to 18.01.2025)Reverse Charge Mechanism based tax payment is required to be done by the recipient in certain cases, following is gist of its applicability.RCM Chart for SERVICES[table id=7 /] Important Notes1.When to Pay GST in RCMIn case of RCM based tax payments – the tax becomes payable on
- [RCM Chart for Goods](https://njjain.com/rcm-chart/rcm-chart-for-goods/) - REVERSE CHARGE ON GOODS under GST (Amended up to 18.01.2025) RCM Chart for Goods [table id=8 /] Important Notes1.Agriculturist as defined in section 2 (7) of the CGST Act(7) “agriculturist” means an individual or a Hindu Undivided Family whoundertakes cultivation of land—(a) by own labour, or(b) by the labour of family, or(c) by servants on
- [Master GST Alert on RCM on Services and Goods updated till 18.01.2025](https://njjain.com/rcm-chart/master-gst-alert-on-rcm-on-services-and-goods-updated-till-1-10-2023/) - Stay ahead in GST compliance with our comprehensive Reverse Charge Mechanism (RCM) chart for both services & goods, updated until 18.01.2025.
- [Case of M/s Geekay Wires Ltd. by Telangana AAAR](https://njjain.com/case-law-updates/case-of-m-s-geekay-wires-ltd-by-telangana-aaar/) - Case Of: M/s Geekay Wires Ltd.Issued By: Telangana AAAROrder No: No. AAAR/05 of 2025Date: 20th Feb 2025Download Order Judgement ITC Availed on Inputs Used in the Manufacture of Finished Goods That Subsequently Got Destroyed Must Be Reversed Observations The Applicant, engaged in manufacturing steel products, availed Input Tax Credit (ITC) on raw materials used in producing finished goods,
- [GSTAT Procedure Rules: What You Must Know](https://njjain.com/articles/gstat-procedure-rules/) - Explore the GSTAT Procedure Rules 2025—streamlining appeals, promoting transparency, and ensuring faster, fairer resolutions in India’s GST appellate system.
- [Case of M/s. Sannam S-4 Management Services India Pvt. Ltd. by CESTAT, New Delhi](https://njjain.com/case-law-updates/case-of-m-s-sannam-s-4-management-services-india-pvt-ltd-by-cestat-new-delhi/) - Case Of: M/s. Sannam S-4 Management Services India Pvt. Ltd.Issued By: CESTAT, New DelhiOrder No: Service Tax Appeal No. 50666 of 2024Date: 29th April 2025Download Order Judgement Consultancy to Foreign Universities Treated as Export, Not Taxable Under Intermediary Rules Observations The appellant, an Indian consultancy firm, provided advisory and promotional services in India to help foreign universities
- [Penalties, Offenses & Compliance Under GST Explained](https://njjain.com/articles/penalties-offenses-compliance-under-gst-explained/) - Learn key steps for GST compliance and understand penalties, offenses, and enforcement provisions to avoid legal trouble for your firm under India's GST law.
- [GST Refund Filing Revamped: Key Changes Effective May 2025](https://njjain.com/industry-news/gst-refund-filing-revamped/) - GSTN has simplified the refund filing process for exporters, SEZ supplies, and deemed exports. Key changes include invoice-based filing and ECL adjustments.
- [Push For GST on Digital Services to Target Global Platforms](https://njjain.com/industry-news/new-push-for-gst-on-digital-services/) - India intensifies enforcement of GST on Digital Services, targeting overseas platforms from crypto exchanges to edtech, driving compliance and boosting revenue.
- [Case of M/s. Vineet Jain by Hon Supreme Court](https://njjain.com/case-law-updates/case-of-m-s-vineet-jain-by-hon-supreme-court/) - Case Of: M/s. Vineet JainIssued By: Hon Supreme CourtOrder No: SLP (Criminal) No. 4349/2025Date: 28th April 2025Download Order Judgement Bail Should Not Be Denied in GST Offences Under Section 132 Without Special Circumstances Observations Appellant Vineet Jain was denied bail by the Rajasthan High Court in a matter involving alleged offences under Section 132(1)(c), (f), and (h)
- [GST Amnesty Scheme for Section 73 cases](https://njjain.com/articles/gst-amnesty-scheme-for-section-73-cases/) - Section 128A – Section 128A – Waiver of interest or penalty or both relating to demands raised
- [GST Year-End Compliance Guide 2024-25: Steps for Businesses](https://njjain.com/articles/gst-year-end-compliance-guide-2024-25/) - Get ready for GST year-end compliance for FY24-25 with this complete guide covering key deadlines, filings, reconciliations, and essential tips for businesses.
- [GST E-Invoicing Guide 2025: Latest Rules & Compliance](https://njjain.com/articles/gst-e-invoicing-guide-2025/) - Stay updated on GST e-invoicing changes from 1-Apr-25. Learn about new turnover thresholds, deadlines, compliance rules, and benefits in this detailed guide.
- [GST on Apartment Maintenance - What You Must Know](https://njjain.com/articles/gst-on-apartment-maintenance/) - Understand the GST on apartment maintenance charges, recent updates from Karnataka, legal rulings, compliance rules, and key exemptions for RWAs.
- [GST on R&D: Cancer Diagnosis Services Denied Tax Exemption](https://njjain.com/industry-news/gst-on-rd-cancer-diagnosis-services-denied-tax-exemption/) - Maharashtra AAR rules that GST on R&D services for cancer diagnosis applies. Learn what this means for diagnostic startups and the importance of certification.
- [CBIC’s New GST Registration Rules Explained](https://njjain.com/articles/cbics-new-gst-registration-rules-explained/) - CBIC simplifies GST registration with clear rules, no extra documents, faster approvals, and strict timelines to support genuine businesses and curb fake firms.
- [Case of M/S Shrinivasa Realcon Pvt Ltd by Bombay High Court](https://njjain.com/case-law-updates/case-of-m-s-shrinivasa-realcon-pvt-ltd-by-bombay-high-court/) - Case Of: M/S Shrinivasa Realcon Pvt Ltd.Issued By: Bombay High CourtOrder No: WP No. 7135 OF 2024Date: 8th April 2025Download Order Judgement Development Rights Under Agreement Not Taxable Under RCM As They Do Not Qualify as TDR Under Entry 5B Observations M/s ShrinivasaRealconPvt. Ltd. was appointed as a developer by the landowner to construct a multi-storeycomplex on an
- [New GSTR-3B Rule: Table 3.2 Now Non-Editable](https://njjain.com/industry-news/new-gstr-3b-rule-table-3-2-now-non-editable/) - From April 2025, Table 3.2 of GSTR-3B becomes non-editable. Learn how
- [Apr 25](https://njjain.com/compliance-calendar/apr-24/) - Apr - 25 10-Apr Thu GSTR-7 (Monthly) 10-Apr Thu GSTR-8 (Monthly) 11-Apr Fri GSTR-1 (Monthly) 13-Apr Sun GSTR-1 (for QRMP) 13-Apr Sun GSTR-5 (Monthly) 13-Apr Sun GSTR-6 (Monthly) 18-Apr Fri CMP-08 (Composition) 20-Apr Sun GSTR-5A (Monthly) 20-Apr Sun GSTR-3B (Monthly) 22-Apr Tue GSTR-3B (QRMP-I) 24-Apr Thu GSTR-3B (QRMP-II) 25-Apr Fri ITC-04 (Half Yearly/Yearly) 28-Apr Mon
- [SC Allows GST Error Corrections, Protects ITC Claims](https://njjain.com/industry-news/sc-allows-gst-error-corrections-protects-itc-claims/) - Supreme Court allows buyers to correct clerical GST errors without penalty, safeguarding input tax credit. Directs CBIC to reassess rigid timelines.
- [GST Waiver Alert: Filing Issues & Deadlines You Need to Know](https://njjain.com/industry-news/gst-waiver-issues/) - Facing issues in filing SPL 01/SPL 02 under the GST waiver scheme? Learn about common errors, deadlines, and solutions to ensure a smooth application process.
- [Case of Tractor and Farm Equipment Ltd by Karnataka High Court](https://njjain.com/case-law-updates/case-of-tractor-and-farm-equipment-ltd-by-karnataka-high-court/) - Case Of: Tractor and Farm Equipment LtdIssued By: Karnataka High CourtOrder No: IN STRP NO. 26 / 2023Date: 3rd March 2025Download Order Judgement GST ITC Cannot Be Denied Solely Due to Revenue Loss to State Observations The dispute arose when the taxpayer claimed Input Tax Credit (ITC) during reassessment proceedings, which was disallowed by the department on the
- [ISD Mechanism Mandatory Under GST](https://njjain.com/events/isd-mechanism-mandatory-under-gst/) - ISD Mechanism Mandatory Under GST We had an engaging and insightful session at AMA on the upcoming mandatory Input Service Distributor (ISD) provisions, set to take effect from 1st April 2025. The discussion delved into the key changes impacting ITC distribution, tax planning, and compliance for businesses operating across multiple locations. Participants gained a clear
- [New Form ENR-03: E-Way Bill Access for Unregistered Dealers](https://njjain.com/industry-news/new-form-enr-03-e-way-bill-access-for-unregistered-dealers/) - Learn how Form ENR-03 enables unregistered dealers to generate e-Way Bills without a GSTIN. Get step-by-step guidance on enrolment, benefits, and compliance.
- [GST Registration Made Easier: Directors Can Now Opt for Biometric in Home State](https://njjain.com/industry-news/gst-registration-made-easier-biometric-at-home-state-gsks/) - GSTN now allows Promoters/Directors to complete Biometric Authentication at any GSK in their Home State, making GST registration more convenient and efficient.
- [GST Council Forms GoM to Assess Natural Calamity Cess](https://njjain.com/industry-news/gst-council-forms-gom-to-assess-natural-calamity-cess/) - The GST Council forms a GoM to assess a natural calamity cess, allowing states to fund disaster relief. The panel will evaluate its feasibility and impact.
- [SC Extends Criminal Law Protections to GST & Customs](https://njjain.com/industry-news/sc-extends-criminal-law-protections-to-gst-customs/) - SC rules that individuals accused under GST & Customs laws get the same legal safeguards as criminal cases, preventing arbitrary arrests & coercive actions.
- [Understanding ITC Challenges When Suppliers Default on GST Payments](https://njjain.com/articles/understanding-itc-challenges-when-suppliers-default-on-gst-payments/) - Understanding ITC under GST: How supplier non-compliance impacts buyers, key legal provisions, and steps businesses can take to safeguard their ITC claims.
- [GST Alert on Input Service Distributor (ISD) vs Cross Charge](https://njjain.com/gst-alerts/gst-alert-on-input-service-distributor-isd-vs-cross-charge/) - GST Alert: 18/2024-25Date: 25 Feb 2025 Input Service Distributor (ISD) vs Cross Charge [Section 20 of CGST Act read with rule 39 and 54] Before you read the below alert, please note this alert is important for only the following taxpayers and that it is mandatory to be followed from 1.04.2025:a. Who has multiple GSTINs
- [Case of Trishala Alloys Pvt. Ltd by Hon Supreme Court](https://njjain.com/case-law-updates/case-of-trishala-alloys-pvt-ltd-by-hon-supreme-court/) - Case Of: Trishala Alloys Pvt. LtdIssued By: Hon Supreme CourtOrder No: Civil Appeal No. 2212 of 2024Date: 17th February 2025Download Order Judgement Input Tax Credit is a Legal Right and Cannot Be Retrospectively Reduced Without Legislative Sanction Observations The case pertains to the validity of Rule 21(8) of the Punjab VAT Rules, 2005, which was introduced between 25.01.2014
- [GST Registration Can't Be Denied Based on Residency - AP HC](https://njjain.com/industry-news/gst-registration-cant-be-denied-based-on-residency/) - AP HC rules that GST registration cannot be denied based on residency. This decision upholds business rights & ensures uniform GST implementation across states.
- [GST Rule 8 Changes: New Steps for Registration](https://njjain.com/industry-news/gst-rule-8-changes-new-steps-for-registration/) - New GST registration rules update: Aadhaar & biometric authentication changes. Know the process, required steps, and impact to ensure smooth registration.
- [Case of Riddhi Enterprise by Gujarat AAR](https://njjain.com/case-law-updates/case-of-riddhi-enterprise-by-gujarat-aar/) - Case Of: Riddhi EnterpriseIssued By: Gujarat AAROrder No: GUJ/GAAAR/APPEAL/2025/04Date: 22nd February 2025Download Order Judgement Pre-Packaged Food Sold Over the Counter by Restaurants Classified as Supply of Goods, Not Restaurant Service, and Subject to Applicable GST Rates with ITC Benefits Observations The appellant, M/s. Riddhi Enterprise, is engaged in the restaurant business, preparing and selling food for dine-in, takeaway,
- [Case of Manojbhai Dhirubhai Gondaliya by Gujarat High Court](https://njjain.com/case-law-updates/case-of-manojbhai-dhirubhai-gondaliya-by-gujarat-high-court/) - Hon’ble Gujarat High Court in the matters of Shreenathji Extrusion and 2 promoters (SCA 17608, 17685 & 17686/2024) was pleased to restrain the Respondents (GST Department) from passing the final order in a challenge against the SCNs issued by DGGI Ahmedabad based merely on investigation done by Income Tax Dept and no investigation done by
- [Decoding GST on Post-Sale Discounts & Incentives: What You Need to Know](https://njjain.com/articles/decoding-gst-on-post-sale-discounts-incentives-what-you-need-to-know/) - Detailed guide to how GST impacts post-sale discounts & incentives. Understand rules, GST treatment, and key case law to ensure compliance for your business.
- [Supreme Court Clears Employees in Maersk GST Penalty Case](https://njjain.com/industry-news/supreme-court-clears-employees-in-maersk-gst-penalty-case/) - Supreme Court rules employees & signatories not liable under CGST Act Sections 122(1-A) & 137 for company tax dues in ₹3,731 Cr Maersk GST fraud case.
- [GST Alert on Reverse Charge on Services Under GST](https://njjain.com/gst-alerts/gst-alert-on-reverse-charge-on-services-under-gst/) - GST Alert: 16/2024-25Date: 18 Jan 2025 Reverse Charge Mechanism based tax payment is required to be done by the recipient in certain cases, following is gist of its applicability.RCM Chart for ServicesS. No.Type of ServiceStatus of ServiceProvider(See note 2)Status of Svs Recipient(Do u fall in this)Description of ServiceTax payable by ProviderTax payable by RecipientEffective from1Procurement of goods or service
- [GST Alert on Reverse Charge on Goods Under GST](https://njjain.com/gst-alerts/gst-alert-on-reverse-charge-on-goods-under-gst/) - GST Alert: 17/2024-25Date: 18 Jan 2025 S. No.HSNSupplier of GoodsRecipient of GoodsDescription of GoodsTax payable by SupplierTax payable by RecipientEffective from1.AnyLocated Outside IndiaImporterAny Goods which are imported into IndiaNilRate ApplicableFrom 1.07.20172.0801Agriculturist(See Note 1)Any registered personCashew nuts, not shelled or peeledNilRate ApplicableFrom 1.07.20173.1404 90 10Agriculturist(See Note 1)Any registered personBidi wrapper leaves(tendu)NilRate ApplicableFrom 1.07.20174.2401AgriculturistAny registered personTobacco leavesNilRate
- [Case of Sterling And Wilson Pvt Ltd by Andhra Pradesh High Court](https://njjain.com/case-law-updates/case-of-sterling-and-wilson-pvt-ltd-by-andhra-pradesh-high-court/) - Case Of: Sterling And Wilson Pvt LtdIssued By: Andhra Pradesh High CourtOrder No: W.P No. 20096 / 2020Date: 10th January 2025Download Order Judgement Solar Power Stations Classified as Composite Supply, Attracting 5% GST Instead of 18% Observations The taxpayer, engaged in setting up solar power stations, filed GST at a 5% rate, treating the supply as a
- [Case of Ambassador Sky Chef by Honorable Supreme Court](https://njjain.com/case-law-updates/case-of-ambassador-sky-chef-by-honorable-supreme-court/) - Case Of: Ambassador Sky ChefIssued By: Honorable Supreme CourtOrder No: Civil Appeal 53701/2024Date: 2nd January 2025Download Order Judgement Supply of In-flight Food and Beverages to Airlines Not Classified as Outdoor Catering Services Observations The Department alleged that Ambassador Sky Chef evaded service tax by undervaluing taxable services. The key contention was whether the supply of food and beverages
- [Advisory on Entry of Receipt Numbers for Leased Wagons in E-Way Bill System](https://njjain.com/industry-news/advisory-on-entry-of-receipt-numbers-for-leased-wagons-in-e-way-bill-system/) - In line with ongoing efforts to streamline the
- [GST on Selling Old Cars: Busting Myths and Simplifying the 18% Tax Rule](https://njjain.com/industry-news/gst-on-selling-old-cars-busting-myths-and-simplifying-the-18-tax-rule/) - The 18% GST on the sale of old cars has stirred
- [Understanding the GST Treatment of Vouchers](https://njjain.com/industry-news/understanding-the-gst-treatment-of-vouchers/) - The Goods and Services Tax (GST) landscape is ever-evolving, and one of the areas of concern that has often raised questions is the treatment of vouchers.
- [GST Registration for Foreign Companies: A Comprehensive Guide](https://njjain.com/articles/gst-registration-for-foreign-companies-a-comprehensive-guide/) - Explore the process of GST registration for foreign companies in India. Learn key steps, benefits, and requirements to operate smoothly in the Indian market.
- [Unique Mark on Cigarette & Gutka Packs to Tackle GST Evasion](https://njjain.com/industry-news/unique-mark-on-cigarette-gutka-packs-to-tackle-gst-evasion/) - Tobacco products, a key contributor to India’s GST revenue, are about to undergo changes
- [Case of M/s Anand Steel by Madhya Pradesh High Court](https://njjain.com/case-law-updates/case-of-m-s-anand-steel-by-madhya-pradesh-high-court/) - Case Of: M/s Anand SteelIssued By: Madhya Pradesh High CourtOrder No: W.P. 2164 of 2024Date: 22nd November 2024Download Order Judgement Late GST Return Filing Shouldn’t Lead to ITC Denial : Court Finds Double Punishment Unjust Observations The petitioner, a proprietorship firm, had filed the required GST returns for the 2018-19 period but was served a notice proposing disallowance
- [Case of L&T PES JV by Telangana High Court](https://njjain.com/case-law-updates/case-of-lt-pes-jv-by-telangana-high-court/) - Case Of: L&T PES JV Issued By: Telangana High CourtOrder No: W.P. 6271 And 6299 of 2020Date: 29th November 2024Download Order Judgement GST Liability to Be Discharged Separately for Works Contract Executed in Two States Based on Proportionate Work Executed in Each State Observations The petitioner, a JV of L&T and PES, was awarded the Medigadda Irrigation Barrage project,
- [Key Outcomes from the 55th GST Council Meeting](https://njjain.com/industry-news/key-outcomes-from-the-55th-gst-council-meeting/) - The 55th meeting of the GST Council, chaired by Union Finance Minister took place
- [GST Council to Undo Safari Retreats SC Verdict?](https://njjain.com/industry-news/gst-council-to-undo-safari-retreats-sc-verdict/) - In a significant development, the GST Council is set to revisit the recent SC ruling
- [ITC on Promotional Expenses: A Rollercoaster Ride of Legal Interpretations and Updates](https://njjain.com/articles/itc-on-promotional-expenses-a-rollercoaster-ride-of-legal-interpretations-and-updates-indirect-taxation/) - Explore the complexities of indirect taxation and ITC on promotional expenses. Learn about recent rulings, legal nuances, and key takeaways for businesses.
- [A Comprehensive Guide to Claiming ITC in GSTR-3B Using the New GST Invoice Management System (IMS)](https://njjain.com/articles/a-comprehensive-guide-to-claiming-itc-in-gstr-3b-using-the-new-gst-invoice-management-system-ims/) - Learn how to claim ITC in GSTR-3B using the new GST Invoice Management System (IMS). Ensure compliance with indirect tax rules through accurate reconciliation.
- [Understanding GST E-Way Bill Applicability for Short Distances](https://njjain.com/articles/understanding-gst-e-way-bill-applicability-for-short-distances/) - Understand E-Way Bill applicability for short distances under indirect tax. Learn when it’s mandatory, key provisions, and compliance tips for businesses.
- [Case of HCL Infosystems Ltd. by Delhi High Court](https://njjain.com/case-law-updates/case-of-hcl-infosystems-ltd-by-delhi-high-court/) - Case Of: HCL Infosystems Ltd.Issued By: Delhi High CourtOrder No: W.P.(C) 7391/2024Date: 21st November 2024Download Order Judgement No Legal Ground for SCN Against Amalgamating Company After Merger Observations HCL Infosystems Ltd. (Petitioner) merged with Digilife Distribution and Marketing Services Ltd. (Amalgamating Company) as per a Scheme of Arrangement approved by NCLT, effective from April 1, 2022.Post-merger, the Petitioner sought
- [From Odisha’s Rise to Bengal’s Decline: GST Trends Decoded](https://njjain.com/industry-news/from-odishas-rise-to-bengals-decline-gst-trends-decoded/) - The state-wise contributions to the national GST pool have exhibited notable trends
- [CBIC Advisory: Resolving ITC Mismatches in GSTR-9 for FY 2023-24](https://njjain.com/industry-news/resolving-itc-mismatches-in-gstr-9-for-fy-2023-24/) - The CBIC has issued an advisory to address concerns about discrepancies in Annual Return
- [Major GST Overhaul on Cards? What It Means for You](https://njjain.com/industry-news/major-gst-overhaul-on-cards-what-it-means-for-you/) - The GoM on GST rate rationalization has recommended sweeping changes to tax rates
- [The GST Conundrum: Decoding Food Taxation Complexities from Curd to Paratha](https://njjain.com/articles/the-gst-conundrum-decoding-the-complexities-of-food-taxation-from-curd-to-paratha/) - Explore GST compliance on food items, from curd to paratha, and how minor distinctions in preparation and packaging lead to different tax rates.
- [Understanding the Advance Ruling Scheme under GST](https://njjain.com/articles/understanding-the-advance-ruling-scheme-under-gst/) - GST Compliance: Discover how Advance Ruling Scheme ensures compliance, mitigates risks, and offers clarity on tax liabilities to navigate complex provisions.
- [Input Tax Credit Reversals: Key Scenarios and Provisions Under GST](https://njjain.com/articles/input-tax-credit-reversals-key-scenarios-and-provisions-under-gst/) - GST Compliance: Understanding ITC reversal scenarios, from non-payment within 180 days to capital goods usage. Optimize tax liabilities with informed decisions
- [Case of Indus Motor Company Pvt. Ltd. by Kerala Infrastructure and Technology For Education](https://njjain.com/case-law-updates/case-of-indus-motor-company-pvt-ltd-by-kerala-infrastructure-and-technology-for-education/) - Case Of: Indus Motor Company Pvt. Ltd.Issued By: Kerala Infrastructure and Technology For EducationOrder No: WP(C) NO. 12864 OF 2024Date: 22nd November 2024Download Order Judgement Financial Grants for Operational Expenses Are Not Considered as Payment for Services and Exempt from GST Observations The applicant, 99.99% owned by the Kerala Government, supports schools by procuring and supplying IT hardware, funded through
- [GST Appellate Tribunal Jurisdiction Revised by Finance Ministry](https://njjain.com/industry-news/gst-appellate-tribunal-jurisdiction-revised-by-finance-ministry/) - The Ministry of Finance has revised the jurisdiction of State Benches for GSTAT
- [Why GST Growth Slowed Across Large States in H1 FY25](https://njjain.com/industry-news/why-gst-growth-slowed-across-large-states-in-h1-fy25/) - GST collections have shown a noticeable slowdown in the first half of FY25
- [GST Alert 11 - Reversal of Input Tax Credit in GST](https://njjain.com/gst-alerts/gst-alert-11-reversal-of-input-tax-credit-in-gst/) - Chartered Accountants: Stay updated on the reversal of input tax credit in GST. Expert guidance by CA professionals in managing GST compliances.
- [GST Alert 05-1819 - Input Tax Credit Refund for Textile Sector](https://njjain.com/gst-alerts/gst-alert-05-1819-input-tax-credit-refund-for-textile-sector/) - ITC Tax: Get information on the input tax credit refund for the textile sector under CGST. Maximize tax benefits and ensure compliance.
- [GST Alert 02 - Synopsis of GST vs Current Tax Rates (Services)](https://njjain.com/gst-alerts/gst-alert-02-synopsis-of-gst-vs-current-tax-rates-services/) - GST Act: Gain insights into the synopsis of GST versus current tax rates. Understand the implications and comparisons for informed decision-making.GST Act
- [GST Alert 07 - Taxability of Employee Reimbursements](https://njjain.com/gst-alerts/gst-alert-07-taxability-of-employee-reimbursements/) - GST Reverse Change : Learn about the taxability of employee reimbursements under GST. Stay compliant with reverse charge mechanism requirements.
- [GST Alert 10 - Input Tax Credit norms in GST](https://njjain.com/gst-alerts/gst-alert-10-input-tax-credit-norms-in-gst/) - Input Tax Credit Norms in Goods & Services Tax: Understand the norms and regulations for claiming input tax credit under GST.
- [GST Alert 18 - Clarifications on GST for Broker and Agent community](https://njjain.com/gst-alerts/gst-alert-18-clarifications-on-gst-for-broker-and-agent-community/) - GST Clarifications: Broker & Agent Community: Get clarifications on GST-related matters for the broker and agent community.
- [GST Alert 23 - Taxability of Sale of Used Car by a Registered Person](https://njjain.com/gst-alerts/gst-alert-23-taxability-of-sale-of-used-car-by-a-registered-person/) - GST News: Taxability of Sale of Used Car by Registered Person: Stay updated on the tax implications of selling used cars by registered persons under GST.
- [GST Alert 29 - E Way Bill - Law & Procedure - 1.04.2018](https://njjain.com/gst-alerts/gst-alert-29-e-way-bill-law-procedure-1-04-2018/) - E-Way Bill: Law & Procedure April 2018 under GST: Familiarize yourself with the e-way bill law and procedure as of April 2018 under GST.
- [GST Alert 09 - 1819 - TDS Provisions and Compliances under GST law](https://njjain.com/gst-alerts/gst-alert-09-1819-tds-provisions-and-compliances-under-gst-law/) - TDS Provisions & Compliances under CGST Act: Ensure compliance with TDS provisions and regulations under the CGST Act.
- [GST Alert 2-1920 - Indirect Tax Amnesty Scheme 2019](https://njjain.com/gst-alerts/gst-alert-2-1920-indirect-tax-amnesty-scheme-2019/) - Indirect Tax Amnesty Scheme 2019 Rules: Understand the rules and provisions of the Indirect Tax Amnesty Scheme 2019 under GST.
- [GST Alert 1-202021 - Relaxation in GST Compliances due to COVID-19](https://njjain.com/gst-alerts/gst-alert-1-202021-relaxation-in-gst-compliances-due-to-covid-19/) - Relaxation in GST Act Compliances due to COVID-19 Get details on relaxation measures in GST compliance during the COVID-19 pandemic.
- [GST Alert 5 - Impact of merger of Union Territories of Daman & Diu with Dadra Nagar & Haveli](https://njjain.com/gst-alerts/gst-alert-5-impact-of-merger-of-union-territories-of-daman-diu-with-dadra-nagar-haveli/) - GST Council: Merger of Daman, Diu with Dadra, Nagar Haveli: Stay informed about the merger of Union Territories and its implications on GST.
- [GST Alert 7 - ITC Reversal in Hybrid Annuity Road Project](https://njjain.com/gst-alerts/gst-alert-7-itc-reversal-in-hybrid-annuity-road-project/) - Input Tax Credit Reversal in Hybrid Annuity Road Project: Learn about the reversal of input tax credit in hybrid annuity road projects under GST.
- [GST Alert 06 - Exemption list of Services](https://njjain.com/gst-alerts/gst-alert-06-exemption-list-of-services/) - GST Filing: List of Service Exemptions for Taxpayers: Stay updated on the list of GST-exempted services for smooth and accurate filing.
- [GST Alert 01- Decoding GST - Presentation on promises of GST](https://njjain.com/gst-alerts/gst-alert-01-decoding-gst-presentation-on-promises-of-gst/) - Decoding GST: Promises, Implications & Transition under GST Act: Understand the impact and transition process of GST for businesses and taxpayers.
- [GST Alert 03 - Comparative Study Of Exemptions Proposed Under GST For Services](https://njjain.com/gst-alerts/gst-alert-03-comparative-study-of-exemptions-proposed-under-gst-for-services/) - Comparative Study of Exemptions for Services under GST: Gain insights into GST exemptions for services and make informed tax decisions.
- [GST Alert 04- Synopsis of GST vs Current Tax Rates (Goods)](https://njjain.com/gst-alerts/gst-alert-04-synopsis-of-gst-vs-current-tax-rates-goods/) - GST Act | Understand the Key Differences and Implications. Compare GST Rates with the Current Tax Structure for Informed Decision Making. STay Informed.
- [GST Alert 05 - RCM Circular](https://njjain.com/gst-alerts/gst-alert-05-rcm-circular/) - GST News: Understanding Reverse Charge Mechanism under GST. Stay Updated on the Latest Regulations and Compliance Requirements. Impact on Businesses &Taxpayers
- [GST Alert 08 - Export Of Goods And Services - Procedures](https://njjain.com/gst-alerts/gst-alert-08-export-of-goods-and-services-procedures/) - Simplified Guide by Chartered Accountants. Navigate Documentation, Compliance, and Incentives. Optimize Export Operations for GST and Trade Success.
- [GST Alert 09 - Taxability Of RTO Tax Or RTO Registration Fee Be Under GST](https://njjain.com/gst-alerts/gst-alert-09-taxability-of-rto-tax-or-rto-registration-fee-be-under-gst/) - Get Clarity on Applicable Rates & Calculation Methods. Stay Informed on RTO Tax Requirements for Vehicle Registration. Ensure Compliance with GST Regulations.
- [GST Alert 12 - Advance Ruling Under GST](https://njjain.com/gst-alerts/gst-alert-12-advance-ruling-under-gst/) - Gain Insights into the GST Law. Navigate the Advance Ruling Process for Clarity and Certainty. Make Informed Decisions with Expert Guidance on GST Matters.
- [GST Alert 13 - How To Make Payment Of GST](https://njjain.com/gst-alerts/gst-alert-13-how-to-make-payment-of-gst/) - Tax Payment | GST Payment Made Easy: Step-by-Step Guide to Paying GST through the Portal. Ensure Seamless Transactions with Clear Instructions
- [GST Alert 14 - GST Rate Changes Vide Notification 202017](https://njjain.com/gst-alerts/gst-alert-14-gst-rate-changes-vide-notification-202017/) - GST Act: Rate Changes on Services for Availing Credits. Stay Updated on Revised Tax Rates. Maximize Credit Opportunities for Eligible Services.
- [GST Alert 15 - E-Way Bill And Procedures (FAQ)](https://njjain.com/gst-alerts/gst-alert-15-e-way-bill-and-procedures-faq/) - Transportation Compliance. Understand E-Way Bill Requirements, Generation, and Validity. Ensure Smooth Movement of Goods with GST Compliant Documentation.
- [GST Alert 16 - Comparative Analysis Of Effective Tax Rates On Motor Vehicles Pre And Post 11.09.2017](https://njjain.com/gst-alerts/gst-alert-16-comparative-analysis-of-effective-tax-rates-on-motor-vehicles-pre-and-post-11-09-2017/) - Effective GST Rates on Motor Vehicles: Know the Latest Tax Rates for Cars, Bikes, and Commercial Vehicles. Make Informed Decisions on Vehicle Purchases.
- [GST Alert 17 - TDS Provisions And Procedures Under GST](https://njjain.com/gst-alerts/gst-alert-17-tds-provisions-and-procedures-under-gst/) - TDS Complinace | Provisions & Compliances under GST: Understand Tax Deduction at Source (TDS) Regulations. Stay Compliant with Filing, Rates, and Procedures.
- [GST Alert 19 – Changes Effected By 22nd GST Council Meeting](https://njjain.com/gst-alerts/gst-alert-19-changes-effected-by-22nd-gst-council-meeting/) - Significant Changes from 22nd GST Council Meeting: Stay Updated on Amendments, Rates, and Policy Decisions. Impact Analysis for Businesses and Taxpayers.
- [GST Alert 20 - GST Compliance Dateline Chart](https://njjain.com/gst-alerts/gst-alert-20-gst-compliance-dateline-chart/) - GST Compliance | Changes in GST Norms for Taxpayers Relief
- [GST Alert 21 - Changes Effected By 23rd GST Council Meeting Held On 10.11.2017](https://njjain.com/gst-alerts/gst-alert-21-changes-effected-by-23rd-gst-council-meeting-held-on-10-11-2017/) - GST Act: 23rd Council Meeting. Discover the Latest Changes & Amendments. Stay Informed on the Implications. Essential Insights for Businesses & Taxpayers.
- [GST Alert 22 - GST Rate Change Chart - Goods](https://njjain.com/gst-alerts/gst-alert-22-gst-rate-change-chart-goods/) - Stay updated on the dynamic GST rate changes for goods described under specific tariff items. Consult official sources for accurate and timely information.
- [GST Alert 24 - Taxability Of Inter-Branch Movement Of Conveyances And Goods](https://njjain.com/gst-alerts/gst-alert-24-taxability-of-inter-branch-movement-of-conveyances-and-goods/) - CGST Act determines the taxability of conveyances and goods in inter-branch transactions based on specific guidelines. Familiarize yourself to stay compliant.
- [GST Alert 25 - Changes Effected By 24th GST Council Meeting Held On 18.01.2018](https://njjain.com/gst-alerts/gst-alert-25-changes-effected-by-24th-gst-council-meeting-held-on-18-01-2018/) - The 24th GST Council Meeting brought about several changes to the GST Law. Stay updated on the latest amendments, compliance requirements, ITC.
- [GST Alert 27 - Intra State E-Way Bill](https://njjain.com/gst-alerts/gst-alert-27-intra-state-e-way-bill/) - The GST Council has mandated the use of Intra-State E-Way Bill for certain transactions that can be imposed by the state government. Click to know more.
- [GST Alert 28 - Recent Changes In GST For Infrastructure And Real Estate Construction Sector](https://njjain.com/gst-alerts/gst-alert-28-recent-changes-in-gst-for-infrastructure-and-real-estate-construction-sector/) - Simplify your GST filing process and ensure compliance with the updated regulations. Maximize your tax benefits and stay ahead in the industry's landscape.
- [GST Alert 01-1819 - GST Compliance Dateline Chart Till Jun 18](https://njjain.com/gst-alerts/gst-alert-01-1819-gst-compliance-dateline-chart-till-jun-18/) - Stay on top of your GST compliance with our handy GST Returns and Compliance Dateline Chart. Never miss a deadline and ensure timely submission of your returns.
- [GST Alert 02-1819 - Clarifications On E-Way Bill Related Issues](https://njjain.com/gst-alerts/gst-alert-02-1819-clarifications-on-e-way-bill-related-issues/) - Get clarity on E-Way Bill-related issues under the GST Act. Stay informed and compliant with the latest guidelines for seamless transportation and logistics.
- [GST Alert 04-1819 – Input Tax Credit On Expenses Relating To Construction And Plant & Machinery](https://njjain.com/gst-alerts/gst-alert-04-1819-input-tax-credit-on-expenses-relating-to-construction-and-plant-machinery/) - Maximize your Input Tax Credit by managing Construction, Plant, and Machine Expenses efficiently. Boost your savings and compliance effortlessly.
- [GST Alert 06-1819 - GST Compliance Dateline Chart till March 2019](https://njjain.com/gst-alerts/gst-alert-06-1819-gst-compliance-dateline-chart-till-march-2019/) - Stay on top of your GST filing and compliance with our comprehensive GST Compliance Dateline Chart for Taxpayers. Meet deadlines and avoid penalties.
- [GST Alert 07-1819 - Analysis Of Advance Ruling On Taxability Of Employee Costs In Companies Having Multi State Businesses](https://njjain.com/gst-alerts/gst-alert-07-1819-analysis-of-advance-ruling-on-taxability-of-employee-costs-in-companies-having-multi-state-businesses/) - Advance Ruling | Gain clarity on employee costs' taxability in companies with a multistate business. Make informed decisions while optimizing your tax liabilities.
- [GST Alert 08 - 1819 - Change In Procedure For Levying Penalties For Minor Errors In Eway Bills](https://njjain.com/gst-alerts/gst-alert-08-1819-change-in-procedure-for-levying-penalties-for-minor-errors-in-eway-bills/) - Understand the procedure for levying penalties on minor errors in Eway Bills. Stay informed about penalties for minor errors in Eway Bill generation.
- [GST Alert 10-1819 - Recent Changes In Law Effective From 1.01.2019](https://njjain.com/gst-alerts/gst-alert-10-1819-recent-changes-in-law-effective-from-1-01-2019/) - Tax Consultancy Services | Stay updated on the latest amendments and their implications for tax consultants. Ensure compliance and provide effective guidance.
- [GST Alert 11-1819 – RCM Circular](https://njjain.com/gst-alerts/gst-alert-11-1819-rcm-circular/) - Understand the revised provisions and changes to the RCM to ensure accurate and compliant tax payments for goods or services received under the new regulations.
- [GST Alert 12 - 1819 - Applicability Of GST On TCS (Income Tax)](https://njjain.com/gst-alerts/gst-alert-12-1819-applicability-of-gst-on-tcs-income-tax/) - Clarification on GST applicability on TCS under income tax. Understand the latest updates to ensure compliance. Stay Informed and Updated.
- [GST Alert 13-1819 - Changes in GST Law effective from 1st Feb 2019](https://njjain.com/gst-alerts/gst-alert-13-1819-changes-in-gst-law-effective-from-1st-feb-2019/) - Stay updated on the changes in GST law from 1st Feb 2019. Understand the revised regulations and compliance requirements for accurate GST implementation.
- [GST Alert 14-1819 - Maintainance Of Accounts, Records And Documents Under GST](https://njjain.com/gst-alerts/gst-alert-14-1819-maintainance-of-accounts-records-and-documents-under-gst/) - GST | Maintain proper accounts, records, and documents as per regulations to ensure compliance. Keep track of invoices, purchases, expenses, and relevant records.
- [GST Alert 1-1920 – Changes in GST Law for Real Estate Sector](https://njjain.com/gst-alerts/gst-alert-1-1920-changes-in-gst-law-for-real-estate-sector/) - Understand the revised regulations, exemptions, and compliance requirements that impact GST filing for real estate transactions. Stay updated for compliance.
- [GST Alert 3-1920 - Guj HC - GSTR 3B is not a return](https://njjain.com/gst-alerts/gst-alert-3-1920-guj-hc-gstr-3b-is-not-a-return/) - Gujarat High Court Judgement: GSTR-3B clarified as not being a return under GST. Stay updated on the court's ruling regarding the nature of GSTR-3B compliance.
- [Laxmi Infra - Karnataka HC - Bank Account cannot be siezed](https://njjain.com/gst-alerts/laxmi-infra-karnataka-hc-bank-account-cannot-be-siezed/) - Bank Account cannot be seized under GST Act: Recent judgment safeguards bank accounts from seizure for GST dues. Stay informed about the legal protection.
- [GST Alert 4 - Changes Effected By 37th GST Council Meeting Held On 20.09.19](https://njjain.com/gst-alerts/gst-alert-4-changes-effected-by-37th-gst-council-meeting-held-on-20-09-19/) - Changes to GST Law and Policy by GST Council: Stay informed about the ongoing updates, amendments, and policy changes made by the Council.
- [GST Alert 5 – Gist Of Changes In GST Effective From 01.10.2019](https://njjain.com/gst-alerts/gst-alert-5-gist-of-changes-in-gst-effective-from-01-10-2019/) - Recent Changes in GST Law by GST Council Meeting: Stay updated on the latest amendments, notifications, and decisions made by the Council for compliance
- [GST Alert 6 - E-Way Bill Blocking](https://njjain.com/gst-alerts/gst-alert-6-e-way-bill-blocking/) - Stay informed about the activation of Rule 138E leading to blocking e-way bill generation for non-compliant GST returns. Read to ensure timely return filing.
- [GST Alert 7 - Restriction On ITC Availment Vide Rule 36 (4)](https://njjain.com/gst-alerts/gst-alert-7-restriction-on-itc-availment-vide-rule-36-4/) - Understand the restriction on availing Input Tax Credit (ITC) per Rule 36 of the GST Act. Learn about the provisions that limit the ITC claim. Stay updated
- [GST Alert 8 – RCM Circular (Updated 3.01.2020)](https://njjain.com/gst-alerts/gst-alert-8-rcm-circular-updated-3-01-2020/) - Read about the Reverse Charge Mechanism (RCM) circular under the GST Act. Gain insights into the latest circulars, notifications, and updates related to RCM.
- [GST Alert 9 – E-Invoicing](https://njjain.com/gst-alerts/gst-alert-9-e-invoicing/) - Learn about the GST e-invoice system for B2B (Business-to-Business) and B2C (Business-to-Consumer) transactions.Ensure Compinace and improve efficiency
- [GST Alert 10 - Interest on Cash portion only in GST - Refex Industries - Madras High Court](https://njjain.com/gst-alerts/gst-alert-10-interest-on-cash-portion-only-in-gst-refex-industries-madras-high-court/) - Get the latest update from the GST Council regarding the payment of interest on the cash portion only in GST judgments. Stay informed
- [GST Alert 2 - Director Remuneration - Taxability Under GST And Allied Controversy](https://njjain.com/gst-alerts/gst-alert-2-director-remuneration-taxability-under-gst-and-allied-controversy/) - Learn about the taxability aspects under GST and associated controversies in GST filing. Gain insights into the complex issues surrounding tax calculations.
- [GST Alert 3 - Further Relaxations In GST Compliances Due To COVID19](https://njjain.com/gst-alerts/gst-alert-3-further-relaxations-in-gst-compliances-due-to-covid19/) - Stay updated on the extended relief measures in GST law due to the pandemic. Learn about the relaxation in filing deadlines, waivers, and other provisions
- [GST Alert 4 - Relaxation in GST Compliances due to COVID-19 - Updated](https://njjain.com/gst-alerts/gst-alert-4-relaxation-in-gst-compliances-due-to-covid-19-updated/) - Stay informed about the relaxation provided in GST compliance due to COVID-19. Understand the temporary relief, extended deadlines, and revised guidelines.
- [GST Alert 6 E-Invoicing](https://njjain.com/gst-alerts/gst-alert-6-e-invoicing/) - Ensure compliance with the GST returns as e-invoicing becomes mandatory. Stay updated on the requirements of e-invoicing to streamline tax filing process
- [GST Alert 8 - Refund Of IGST Paid On Export Of Goods Against Advance Authorization](https://njjain.com/gst-alerts/gst-alert-8-refund-of-igst-paid-on-export-of-goods-against-advance-authorization/) - Get insight on the refund paid on IGST on the export of goods against the advance authorization to help clear any confusion. Stay Informed.
- [GST Alert 9 - E-Invoicing Effective From 01.01.2021](https://njjain.com/gst-alerts/gst-alert-9-e-invoicing-effective-from-01-01-2021/) - Ensure compliance and streamline your invoicing process with our E-Invoicing solution. Stay updated with the latest regulations and file GST returns.
- [GST Alert 10 – Critique On Changes In Registration And Return Filing Norms](https://njjain.com/gst-alerts/gst-alert-10-critique-on-changes-in-registration-and-return-filing-norms/) - Stay updated on the latest change in registration and GST filing norms. Learn about new requirements and procedures updates to ensure smooth and accurate filing
- [Analysis of Proposed Amendments in GST Law in Budget 2021](https://njjain.com/gst-alerts/analysis-of-proposed-amendments-in-gst-law-in-budget-2021/) - GST Act | Get Insights about some important and far-reaching amendments proposed in the budget by Honourable FM, Madam Nirmala Sitharaman. Stay Updated.
- [GST Alert 11 – Budget Analysis Of Proposed Amendments In GST Law](https://njjain.com/gst-alerts/gst-alert-11-budget-analysis-of-proposed-amendments-in-gst-law/) - Stay informed about the council's proposed amendments to GST law budget analysis. Gain insights to navigate the changing tax landscape effectively.
- [GST Alert 12 - Clarifications Issued On E-Invoicing For B2C Transactions](https://njjain.com/gst-alerts/gst-alert-12-clarifications-issued-on-e-invoicing-for-b2c-transactions/) - Get the latest updates on GST filing and clarifications issued on e-invoicing for B2C transactions. Stay compliant and streamline your business processes.
- [GST Alert 13 – E-Invoicing effective from 01.04.2021](https://njjain.com/gst-alerts/gst-alert-13-e-invoicing-effective-from-01-04-2021/) - E-Invoicing | Get insights into the requirements of E-Invoicing as introduced by the Council and which is mandatory for B2B and B2C taxpayers.
- [GST Alert 01 - Relaxation In GST Compliances - 2021](https://njjain.com/gst-alerts/gst-alert-01-relaxation-in-gst-compliances-2021/) - GST Compliance | Learn about the relaxation offered in GST Rules and Regulations announced by the GST Council amidst the COVID Pandemic.
- [GST Alert 02 – Taxability of Annuity in HAM Projects](https://njjain.com/gst-alerts/gst-alert-02-taxability-of-annuity-in-ham-projects/) - Get GST Updates on the Taxability of Annuity in Hybrid Annuity Model Projects and exemption from GST as per the AAAR Ruling
- [GST Alert 03 - Changes Effected By 45th GST Council Meeting Held On 17.09.2021](https://njjain.com/gst-alerts/gst-alert-03-changes-effected-by-45th-gst-council-meeting-held-on-17-09-2021/) - GST Law | Get insights into the key changes implemented due to the 45th GST Council meeting held on 17th September 2021 and their impact on businesses.
- [GST Alert 04 - Refund Of GST Paid In Wrong Head](https://njjain.com/gst-alerts/gst-alert-04-refund-of-gst-paid-in-wrong-head/) - GST Filing | Learn the procedure to claim a refund for GST paid under the wrong head and ensure the correct allocation of tax payments.
- [GST Alert 05 - GST Rate Changes effective from 1.10.2021](https://njjain.com/gst-alerts/gst-alert-05-gst-rate-changes-effective-from-1-10-2021/) - GST Council | Stay updated on the recent changes in GST rates that became effective from 1st October 2021 and evaluate their implications for your business.
- [GST Alert 06 – GST Rate Changes effective from 1.01.2021](https://njjain.com/gst-alerts/gst-alert-06-gst-rate-changes-effective-from-1-01-2021/) - GST Rates | Explore the revised rates by the GST Council that came into effect from 1st January 2021 and understand the impact on various goods and services.
- [GST Alert 07 - Changes in GST law effective from 1.01.2022](https://njjain.com/gst-alerts/gst-alert-07-changes-in-gst-law-effective-from-1-01-2022/) - Stay updated on GST compliance with the latest changes in GST law effective from 01.01.2022. Understand the implications for your business operations.
- [GST Alert 08 - Process note on E-Invoicing effective from 01.04.2022](https://njjain.com/gst-alerts/gst-alert-08-process-note-on-e-invoicing-effective-from-01-04-2022/) - Learn about the E-Invoicing process effective from 01.04.2022. Ensure your business meets GST compliance requirements and stay updated on key practices.
- [GST Alert 01 – Analysis of Guj HC Judgement on taxability of Land](https://njjain.com/gst-alerts/gst-alert-01-analysis-of-guj-hc-judgement-on-taxability-of-land/) - Explore the judgement of Gujarat High Court on land taxability. Understand its implications for GST compliance and how it affects taxpayers
- [GST Alert 02 - ITC availment method for April 2022](https://njjain.com/gst-alerts/gst-alert-02-itc-availment-method-for-april-2022/) - Learn about the new Input Tax Credit (ITC) availment method for April 2022. Stay compliant with the latest GST alerts and ensure your tax accuracy.
- [GST On Icecream - A Cold Affair](https://njjain.com/gst-alerts/gst-on-icecream-a-cold-affair/) - GST Alerts : Stay informed about GST updates impacting the ice cream sector. Explore key details on tax rates and compliance for this cold affair.
- [GST Alert 03 – Changes in GST law & Procedure](https://njjain.com/gst-alerts/gst-alert-03-changes-in-gst-law-procedure/) - Explore significant changes in GST law and procedures. Stay informed with GST Alerts for essential updates and insights to navigate the evolving tax landscape.
- [GST Alert 04 - Rate Changes in GST effective from-18.07.2022](https://njjain.com/gst-alerts/gst-alert-04-rate-changes-in-gst-effective-from-18-07-2022/) - Discover the latest GST rate changes effective from 18.07.2022. Stay updated with GST Alerts for crucial insights and detailed information on the impacts.
- [GST Alert 05 – Changes for Health Care Sector](https://njjain.com/gst-alerts/gst-alert-05-changes-for-health-care-sector/) - Discover key changes in GST affecting the health care sector. Stay updated with GST Alerts to navigate these regulatory updates effectively.
- [GST Alert 06 – Changes for GTA Sector](https://njjain.com/gst-alerts/gst-alert-06-changes-for-gta-sector/) - Stay updated with GST Alerts on recent changes affecting the Goods Transport Agency (GTA) sector. Understand implications for your business operations.
- [GST Alert 07 – GST Changes for Food Industry](https://njjain.com/gst-alerts/gst-alert-07-gst-changes-for-food-industry/) - Stay updated with GST alerts on recent changes affecting the food industry. Understand compliance requirements and optimize your business operations.
- [GST Alert 08 - Clarifications on Fake Invoice](https://njjain.com/gst-alerts/gst-alert-08-clarifications-on-fake-invoice/) - Get the latest GST alerts on clarifications regarding fake invoices. Understand implications and safeguard your business against fraud. Stay informed!
- [GST Alert 09 - Changes in GST law effective from 1.10.2022](https://njjain.com/gst-alerts/gst-alert-09-changes-in-gst-law-effective-from-1-10-2022/) - Discover crucial GST alerts on changes effective from October 1, 2022, including e-invoicing, ITC claims, and registration norms. Stay informed!
- [GST Alert 10 – Clarification on ITC Mismatch for 2017-18 & 2018-19](https://njjain.com/gst-alerts/gst-alert-10-clarification-on-itc-mismatch-for-2017-18-2018-19/) - Explore GST alerts on the new circular addressing ITC mismatches between GSTR 3B and 2A. Understand its implications and eligibility criteria.
- [GST Alert 11 – Refund of GST to Unregistered Persons](https://njjain.com/gst-alerts/gst-alert-11-refund-of-gst-to-unregistered-persons/) - Understand GST alerts on the refund process for unregistered individuals. Learn about new rules for service contract cancellations and filing refunds.
- [GST Alert 12 – Renting of Residential Unit to Registered Person (Proprietor)](https://njjain.com/gst-alerts/gst-alert-12-renting-of-residential-unit-to-registered-person-proprietor/) - Stay informed with GST alerts! Learn about the taxability of renting residential units to registered persons and recent changes effective July 2022.
- [Case of Indus Motor Company Pvt. Ltd. by AAR Kerala](https://njjain.com/case-law-updates/case-of-indus-motor-company-pvt-ltd-by-aar-kerala/) - Case Of: Indus Motor Company Pvt. Ltd.Issued By: AAR KeralaOrder No: Advance Ruling No. KER/15/2024Date: 15th July 2024Download Order Judgement Kerala AAR Classifies Self-Drive Rentals Under SAC 9966,Imposing 18% GST Without Fuel Inclusion Observations Indus Motor Company Pvt. Ltd. sought an advance ruling on the GST classification and applicable tax rate for its self-drive car rental service, “Indus
- [Draft Certificate from Supplier - 3B vs 2A Mismatch](https://njjain.com/gst-alerts/draft-certificate-from-supplier-3b-vs-2a-mismatch/) - Ensure compliance with GST alerts. Draft a certificate from your supplier to address 3B vs 2A mismatches and maintain accurate tax records.
- [Draft CA Certificate - 3B vs 2A Mismatch](https://njjain.com/gst-alerts/draft-ca-certificate-3b-vs-2a-mismatch/) - Resolve 3B vs 2A mismatches with our CA certificate guidance. Stay updated with GST alerts to ensure compliance and accuracy in your filings.
- [GST Alert 14 - E-Invoicing For FY 2023-24](https://njjain.com/gst-alerts/gst-alert-14-e-invoicing-for-fy-2023-24/) - Stay compliant with GST alerts for FY 2023-24. Discover key e-invoicing requirements, including thresholds and deadlines for smooth operations.
- [GST Alert 15 – GST Compliances to be ensure before End of Financial Year](https://njjain.com/gst-alerts/gst-alert-15-gst-compliances-to-be-ensure-before-end-of-financial-year/) - GST Alerts : Complete your year-end filing with our checklist. Key tasks for GSTR 3B & GSTR 1 before the financial year ends. Ensure compliance!
- [GST Alert 01 – Special Verification Drive for GST Registrations](https://njjain.com/gst-alerts/gst-alert-01-special-verification-drive-for-gst-registrations/) - GST Alerts on CBIC's initiative to verify GST registrations from May to July 2023. Key documentation and compliance tips for genuine taxpayers.
- [Changes Announced By GST Council](https://njjain.com/gst-alerts/changes-announced-by-gst-council/) - GST Alerts on major decisions from the 50th GST Council meeting, including tax rate changes for goods, services, and updates on online gaming taxation.
- [GST Clarification on Cross Charge and ISD](https://njjain.com/gst-alerts/gst-clarification-on-cross-charge-and-isd/) - GST Alerts : Clarifications on ITC claims for common input services between HO and BOs, including invoice requirements and employee costs considerations.
- [GST Alert 02 – Analysis Of Circular On Warranty Related Transactions](https://njjain.com/gst-alerts/gst-alert-02-analysis-of-circular-on-warranty-related-transactions/) - GST Alerts : GST clarifies warranty transactions and extended warranties. Learn about GST implications for manufacturers and distributors.
- [GST Alert 03 – Change in effective rate of tax on Utility Vehicles](https://njjain.com/gst-alerts/gst-alert-03-change-in-effective-rate-of-tax-on-utility-vehicles/) - Indirect Taxes : GST on utility vehicles increases to 50%. Understand the new rates, criteria for affected vehicles, and compliance requirements.
- [GST on Commission recd from foreign colleges](https://njjain.com/gst-alerts/gst-on-commission-recd-from-foreign-colleges/) - Learn about indirect taxes on commissions for fees from overseas colleges. Understand tax implications and legal considerations for Indian consultants.
- [GST Alert 04 – Supplies to SEZ units – Legal Changes](https://njjain.com/gst-alerts/gst-alert-04-supplies-to-sez-units-legal-changes/) - Indirect Taxation : Learn about the requirements including LUT, SEZ registration, and approved goods list to ensure compliance with zero-rated supply provisions
- [GST Alert 05 – Changes in GST Law effective from 01.10.2023](https://njjain.com/gst-alerts/gst-alert-05-changes-in-gst-law-effective-from-01-10-2023/) - Discover the significant reforms in indirect taxation from the Council Meeting, including GST rate, legal amendments, and trade facilitation measures.
- [GST Alert 06 – Key Reommendations by 52nd GST Council Meeting held on 7.10.2023](https://njjain.com/gst-alerts/gst-alert-06-key-reommendations-by-52nd-gst-council-meeting-held-on-7-10-2023/) - Discover the significant reforms in indirect taxation from the Council Meeting, including GST rate, legal amendments, and trade facilitation measures.
- [GST Alert 07 – Master GST Alert on RCM on Services and Goods updated till 1.10.2023](https://njjain.com/gst-alerts/gst-alert-07-master-gst-alert-on-rcm-on-services-and-goods-updated-till-1-10-2023/) - Explore GST Alerts for insights into RCM on services under GST, effective up to 1st October 2023. Understand when recipients are liable for tax payments.
- [Landmark Supreme Court Decision Reshapes Telecom Tax Credit Rules](https://njjain.com/industry-news/landmark-supreme-court-decision-reshapes-telecom-tax-credit-rules/) - In a landmark ruling, the SC has overturned a 2014 Bombay HC decision
- [GST Alert 08 – GST on Corporate Guarantee](https://njjain.com/gst-alerts/gst-alert-08-gst-on-corporate-guarantee/) - Stay informed with the latest GST alerts on corporate guarantee taxation amendment recommended in the June 2024 GST Council meeting.
- [GST Alert 09 – GST Compliances to be ensure before End of FY 23-24](https://njjain.com/gst-alerts/gst-alert-09-gst-compliances-to-be-ensure-before-end-of-fy-23-24/) - Get informed about tax obligations with our GST alerts. Here's check-list of GST compliances that should be taken care of before the end of february.
- [GST Alert 10 – Key Reommendations by 53rd GST Council Meeting held on 22.06.2024](https://njjain.com/gst-alerts/gst-alert-10-key-reommendations-by-53rd-gst-council-meeting-held-on-22-06-2024/) - GST Alerts: Explore the latest recommendations from the June 2024 GST Council meeting, covering amnesty schemes, rate changes, and compliance updates.
- [GST Alert on time of supply in HAM projects](https://njjain.com/gst-alerts/gst-alert-on-time-of-supply-in-ham-projects/) - GST alerts: Implications for annuity payments in HAM projects. CGST Act Section 13(2)(a) and (b) time of supply rules for compliance in infrastructure sector.
- [GST Alert on ITC on ducts and manhole](https://njjain.com/gst-alerts/gst-alert-on-itc-on-ducts-and-manhole/) - GST alerts: Understand the eligibility of Input Tax Credit (ITC) on ducts and manholes used in OFC networks under section 17(5) of the CGST Act.
- [GST Alert on clarification on warranty related transactions, Circular 216](https://njjain.com/gst-alerts/gst-alert-on-clarification-on-warranty-related-transactions-circular-216/) - GST alerts: Explore detailed clarifications on warranty transactions under GST, including replacement parts, ITC reversals, and extended warranties.
- [GST Alert on Taxability of ESOPs and reimbursement thereof, Circular 213](https://njjain.com/gst-alerts/gst-alert-on-taxability-of-esops-and-reimbursement-thereof-circular-213/) - Stay informed with GST Alerts on the taxation aspects of ESOPs, RSUs, and share reimbursements involving foreign holding companies and Indian subsidiaries.
- [GST Alert on Discount related ITC reversal, Circular 212](https://njjain.com/gst-alerts/gst-alert-on-discount-related-itc-reversal-circular-212/) - Keep up with GST Alerts regarding credit note reversals in FMCG and white goods sectors. Gain insights into compliance challenges and legal implications.
- [GST Alert on ITC time limit for unregistered purchases, Circular 211](https://njjain.com/gst-alerts/gst-alert-on-itc-time-limit-for-unregistered-purchases-circular-211/) - Stay informed with GST Alerts on the applicability of Section 16(4) of the CGST Act, clarifying the timeframes for claiming ITC on taxes paid under RCM
- [GST Alert on place of supple in case of supply to unregistered persons, Circular 209](https://njjain.com/gst-alerts/gst-alert-on-place-of-supple-in-case-of-supply-to-unregistered-persons-circular-209/) - Explore GST Alerts on newly introduced rules under Section 10(1)(ca) of the IGST Act for goods sold to unregistered individuals via e-commerce platforms.
- [GST Alert on special procedure for manufacturers of specified, Circular 207](https://njjain.com/gst-alerts/gst-alert-on-special-procedure-for-manufacturers-of-specified-circular-207/) - Stay updated with GST Alerts on the special procedure introduced for manufacturers of tobacco, and related variations under GST Notification.
- [GST Alert on reduction in government litigation commodities, Circular 208](https://njjain.com/gst-alerts/gst-alert-on-reduction-in-government-litigation-commodities-circular-208/) - GST Alerts: Explore the new policy setting monetary thresholds for filing, exceptions exempt from these limits, and comparisons with previous tax regimes.
- [GST Alert on Clarification on Corporate Guarantee Taxability and Valuation](https://njjain.com/gst-alerts/gst-alert-on-clarification-on-corporate-guarantee-taxability-and-valuation/) - GST Alerts: Understand the implications and valuation rules for corporate guarantees before and after October 26, 2023, as clarified in the latest updates.
- [GST Alert on Input Tax Credit of Demo Vehicles](https://njjain.com/gst-alerts/gst-alert-on-input-tax-credit-of-demo-vehicles/) - Explore ITC eligibility for demo vehicles. This article offers insights into indirect taxes, rulings, and the impact of various business models on ITC claims.
- [GST Alert on Recent Changes in GST Rates, Reverse Charge Provisions, GST TDS and Refund Rules](https://njjain.com/gst-alerts/gst-alert-on-recent-changes-in-gst-rates-reverse-charge-provisions-gst-tds-and-refund-rules/) - Stay informed with GST Alerts on new rate changes, exemptions, RCM, and refund rules effective from 10.10.2024. Understand the sector impact.
- [GST Alert on TDS Provisions and Compliances under GST](https://njjain.com/gst-alerts/gst-alert-on-tds-provisions-and-compliances-under-gst/) - Discover GST TDS updates for metal scrap suppliers effective 10.10.2024. Stay informed with GST Alterts on compliance and transaction requirements.
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- [Higher GST Collections Help States Cut Borrowing](https://njjain.com/industry-news/states-cut-borrowing-as-gst-collections-surge/) - In a surprising shift, state governments have significantly reduced their borrowing
- [Businesses Have Just 2 Weeks to Secure ITC and Correct GST Errors for FY24](https://njjain.com/industry-news/businesses-have-just-2-weeks-to-secure-itc-and-correct-gst-errors-for-fy24/) - Businesses have less than three weeks to finalize their Input Tax Credit (ITC) claims
- [Case of Metal One Corporation India Pvt Ltd by Delhi High Court](https://njjain.com/case-law-updates/case-of-metal-one-corporation-india-pvt-ltd-by-delhi-high-court/) - Case Of: Metal One Corporation India Pvt LtdIssued By: Delhi High CourtOrder No: W.P.(C) 14945/2023 & CM APPL. 59655/2023Date: 22nd October 2024Download Order Judgement No GST Liability on Salaries of Seconded Employees as per CBIC Circular No. 210/4/2024-GST dated 26.06.2024 Observations Sony India Pvt. Ltd., an Indian entity, employed staff seconded from its foreign parent company, Metal One Corporation
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- [From Oblivious to Compliant - Offshore Firms Start Playing by India’s Rules](https://njjain.com/industry-news/offshore-firms-start-playing-by-indias-rules/) - In recent months, there has been a development in GST compliance involving
- [Film Industry Wins GST Relief for 2017-2021 Period](https://njjain.com/industry-news/film-industry-wins-gst-relief-for-2017-2021-period/) - The Finance Ministry has provided much neded clarity on the GST issue of Film Industry
- [Case of M/s Green Infra Wind Farm Assets Limited by Rajasthan AAR](https://njjain.com/case-law-updates/case-of-m-s-green-infra-wind-farm-assets-limited-by-rajasthan-aar/) - Case Of: M/s Green Infra Wind Farm Assets LimitedIssued By: Rajasthan AAROrder No: RAJ/AAR/2024-25/10Date: 2nd July 2024Download Order Judgement Corporate Guarantees Issued by Foreign Group Entities Are Subject to a One-Time GST Payment, Eliminating Periodic Tax Obligations. Observations M/s Green Infra Wind Farm Assets Limited, (The Appellant) approached the AAR to get more clarity related to
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- [GoM Considers GST Cuts for Insurance and Essentials](https://njjain.com/industry-news/gom-considers-gst-cuts-for-insurance-and-essentials/) - GoM Considers GST Cuts for Insurance and Essentials which will bring relief
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- [The Impact of 18% GST on University Affiliation: What You Need to Know](https://njjain.com/industry-news/the-impact-of-18-gst-on-university-affiliation/) - CBIC has clarified GST on affiliation services provided by universities to colleges
- [Understanding CBIC Clarifications on GST ITC Provisions](https://njjain.com/industry-news/understanding-cbic-clarifications-on-gst-itc-provisions/) - CBIC issued clarifications regarding the interpretation and application of ITC in GST
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- [Case of M/S K Y Tobacco Works Pvt. Ltd. by Allahabad High Court](https://njjain.com/case-law-updates/case-of-m-s-k-y-tobacco-works-pvt-ltd-by-allahabad-high-court/) - The court ruled the department failed to prove double movement of goods, highlighting importance of evidence in indirect taxes cases and quashing the penalty.
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- [CBIC Introduces RCM for Unregistered Landlords to Prevent GST Evasion](https://njjain.com/industry-news/cbic-introduces-rcm-for-unregistered-landlords-to-prevent-gst-evasion/) - In a key development aimed at improving GST compliance and curbing revenue leakage
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- [GST Reductions for Essential Goods: Key Updates of Ministerial Panel](https://njjain.com/industry-news/gst-reductions-for-essential-goods/) - In a bid to balance revenue collection with the need to provide relief on essential goods
- [CBIC's Proposed Ledger to Tighten GST Compliance](https://njjain.com/industry-news/cbics-proposed-ledger-to-tighten-gst-compliance/) - In a move aimed at improving compliance and curbing tax evasion under GST framework
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- [August 2024 Sees All-Time High E-Way Bill Generation at 10.54 Crore](https://njjain.com/industry-news/august-2024-sees-all-time-high-e-way-bill-generation-at-10-54-crore/) - E-way bill generation in India has surged to an all-time high, reaching 10.54 crore in August 2024
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- [Government Announces Flat 5% IGST on Aircraft Parts](https://njjain.com/industry-news/government-announces-flat-5-igst-on-aircraft-parts/) - On Monday, July 15, the Indian government introduced a significant policy change by
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- [Indirect Tax Highlights of Union Budget 2024: Key Changes in Customs](https://njjain.com/industry-news/union-budget-2024/) - The Union Budget 2024 presented by Finance Minister Smt Nirmala Sitharaman
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- [Can India's MRO Sector Challenge Singapore’s Dominance with GST Reforms?](https://njjain.com/industry-news/can-indias-mro-sector-challenge-singapores-dominance-with-gst-reforms/) - India’s aircraft maintenance, repair, and overhaul (MRO)
- [Tax Evasion of Rs 1.2 Trillion Detected by GST Intelligence Since 2020](https://njjain.com/industry-news/tax-evasion-of-rs-1-2-trillion-detected/) - The Goods and Services Tax (GST) regime, introduced in India with the
- [GST Slab Changes Unlikely Soon as Panel Opts for Further Review](https://njjain.com/industry-news/gst-slab-changes-unlikely-soon/) - In a recent meeting of the Group of Ministers (GoM) on rate rationalization under
- [Foreign Shipping Companies Granted Rs 3,000 Crore GST Exemption for FY18](https://njjain.com/industry-news/foreign-shipping-companies-granted-gst-exemption/) - In a major development, the Directorate General of Goods and Services Tax
- [Flipkart’s New GST OTP Requirement Stirs Controversy Among Sellers](https://njjain.com/industry-news/flipkarts-new-gst-otp-requirement-stirs-controversy/) - In a recent development, Flipkart has introduced a new mandate requiring sellers
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- [disclaimer](https://njjain.com/disclaimer/disclaimer-app/) - Interpretation and Definitions Interpretation The words of which the initial letter is capitalized have meanings defined under the following conditions. The following definitions shall have the same meaning regardless of whether they appear in singular or in plural. Definitions For the purposes of this Disclaimer: Company (referred to as either "the Company", "We", "Us" or
- [One-Person Company in GST - Explained](https://njjain.com/articles/one-person-company-in-gst-explained-gst-alert/) - Streamline and simplify the crucial task of GST Compliance for one person business with us and ensure timely and efficient filing of return for your business.
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- [Understanding the concept of Advance Rulings in GST](https://njjain.com/articles/understanding-the-concept-of-advance-rulings-in-gst/) - Gain clarity on Advance Rulings in GST, their benefits, and compliance. Stay informed to minimize uncertainties in your business operations.
- [Different Types of Assessment under GST- A Comprehensive Guide](https://njjain.com/articles/different-types-of-assessment-under-gst-comprehensive-guide/) - The GST assessment process is vital for taxpayers to ensure GST compliance by laws and regulations. It is crucial to accurately calculate and pay their taxes.
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- [How GST Shapes the Cost of Healthcare in India?](https://njjain.com/articles/how-gst-shapes-the-cost-of-healthcare-in-india/) - Discover how indirect taxation impact on healthcare services and products in India. Learn about exemptions and rates, empowering informed healthcare decisions.
- [Navigating GST and Cess When Selling Your Used Vehicle in India](https://njjain.com/articles/navigating-gst-and-cess-when-selling-your-used-vehicle-in-india/) - Explore the impact of indirect taxes, specifically GST and cess, on selling used vehicles in India, applicable rates and calculations to ensure compliance.
- [Introducing the E-Invoice Verifier App by GSTN](https://njjain.com/articles/introducing-the-e-invoice-verifier-app-by-gstn/) - Stay in the know with timely GST alerts! Explore the newly launched E-Invoice Verifier App for seamless verification. Keep up with compliance effortlessly.
- [Input Service Distributor (ISD) - Explained](https://njjain.com/articles/input-service-distributor-isd-explained/) - We are a GST consultant in Ahmedabad providing indirect taxation services and GST audit to streamline financial management.
- [A Comprehensive Guide to surrendering GST registration](https://njjain.com/articles/a-comprehensive-guide-to-surrendering-gst-registration/) - The GST surrender or cancellation process involves various scenarios & steps that you must know. It's important to adhere to GST compliance guidelines.
- [Ensuring Smooth GST e-filing: Proactive Measures](https://njjain.com/articles/ensuring-smooth-gst-e-filing-proactive-measures/) - Unlock valuable insights to streamline and optimize your GST e-filing process with the latest updates and expert tips for GSTR3P filings in March 23.
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- [GST ITC Limited to Employer’s Cost for Canteen Facility](https://njjain.com/articles/gst-itc-limited-to-employers-cost-for-canteen-facility/) - Indirect Taxation : Claim of Input Tax Credit on canteen facilities. Eligibility, practical implications, and recent GST litigations. Optimize tax liabilities.
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- [Golden Rule: Always Take GST Receipt for Gold Purchases; Here’s Why](https://njjain.com/articles/golden-rule-always-take-gst-receipt-for-gold-purchases-heres-why/) - GST on gold jewelry in India is currently set at 3%, which can be a significant amount
- [Key Expectations from the 53rd GST Council Meeting](https://njjain.com/industry-news/key-expectations-from-the-53rd-gst-council-meeting/) - In a concerted effort to reduce the Goods and
- [Gujarat Continues Crackdown on GST Evasion Rackets](https://njjain.com/industry-news/gujarat-continues-crackdown-on-gst-evasion-rackets/) - In a concerted effort to reduce the Goods and
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- [Breaking Down the Latest DGGI Guidelines: Essential Updates on GST Investigations and Summons](https://njjain.com/industry-news/breaking-down-the-latest-dggi-guidelines-essential-updates-on-gst-investigations-and-summons/) - The Goods and Services Tax (GST) regime has
- [Mar 25](https://njjain.com/compliance-calendar/mar-25/) - Mar - 25 10-Mar Mon GSTR-7 (Monthly) 10-Mar Mon GSTR-8 (Monthly) 11-Mar Tue GSTR-1 (Monthly) 13-Mar Thu B2B Outward Supplies for QRMP (IFF) 13-Mar Thu GSTR-5 (Monthly) 13-Mar Thu GSTR-6 (Monthly) 15-Mar Sat Annexure V (GTA) 20-Mar Thu GSTR-5A (Monthly) 20-Mar Thu GSTR-3B (Monthly) 25-Mar Tue PMT-06 (for QRMP) 28-Mar Fri GSTR-11 31-Mar Mon RFD-11
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- [Oct 24](https://njjain.com/compliance-calendar/oct-24/) - Oct - 24 10-Oct Thu GSTR-7 (Monthly) 10-Oct Thu GSTR-8 (Monthly) 11-Oct Fri GSTR-1 (Monthly) 13-Oct Sun GSTR-1 (for QRMP) 13-Oct Sun GSTR-5 (Monthly) 13-Oct Sun GSTR-6 (Monthly) 18-Oct Fri CMP-08 (Compoisition) 20-Oct Sun GSTR-5A (Monthly) 20-Oct Sun GSTR-3B (Monthly) 22-Oct Tue GSTR-3B (QRMP-I) 24-Oct Thu GSTR-3B (QRMP-II) 25-Oct Fri ITC-04 (Half Yearly) 28-Oct Mon
- [Sep 24](https://njjain.com/compliance-calendar/sep-24/) - Sep - 24 10-Sep Tue GSTR-7 (Monthly) 10-Sep Tue GSTR-8 (Monthly) 11-Sep Wed GSTR-1 (Monthly) 13-Sep Fri B2B Outward Supplies for QRMP (IFF) 13-Sep Fri GSTR-5 (Monthly) 13-Sep Fri GSTR-6 (Monthly) 20-Sep Fri GSTR-5A (Monthly) 20-Sep Fri GSTR-3B (Monthly) 25-Sep Wed PMT-06 (for QRMP) 28-Sep Sat GSTR-11
- [Aug 24](https://njjain.com/compliance-calendar/aug-24/) - Aug - 24 10-Aug Sat GSTR-7 (Monthly) 10-Aug Sat GSTR-8 (Monthly) 11-Aug Sun GSTR-1 (Monthly) 13-Aug Tue B2B Outward Supplies for QRMP (IFF) 13-Aug Tue GSTR-5 (Monthly) 13-Aug Tue GSTR-6 (Monthly) 20-Aug Tue GSTR-5A (Monthly) 20-Aug Tue GSTR-3B (Monthly) 25-Aug Sun PMT-06 (for QRMP) 28-Aug Wed GSTR-11
- [Jul 24](https://njjain.com/compliance-calendar/jul-24/) - Jul - 24 10-Jul Wed GSTR-7 (Monthly) 10-Jul Wed GSTR-8 (Monthly) 11-Jul Thu GSTR-1 (Monthly) 13-Jul Sat GSTR-1 (for QRMP) 13-Jul Sat GSTR-5 (Monthly) 13-Jul Sat GSTR-6 (Monthly) 18-Jul Thu CMP-08 (Compoisition) 20-Jul Sat GSTR-5A (Monthly) 20-Jul Sat GSTR-3B (Monthly) 22-Jul Mon GSTR-3B (QRMP-I) 24-Jul Wed GSTR-3B (QRMP-II) 28-Jul Sun GSTR-11
- [Jun 24](https://njjain.com/compliance-calendar/jun-24/) - Jun - 24 10-Jun Mon GSTR-7 (Monthly) 10-Jun Mon GSTR-8 (Monthly) 11-Jun Tue GSTR-1 (Monthly) 13-Jun Thu B2B Outward Supplies for QRMP (IFF) 13-Jun Thu GSTR-5 (Monthly) 13-Jun Thu GSTR-6 (Monthly) 20-Jun Thu GSTR-5A (Monthly) 20-Jun Thu GSTR-3B (Monthly) 25-Jun Tue PMT-06 (for QRMP) 28-Jun Fri GSTR-11
- [May 24](https://njjain.com/compliance-calendar/may-24/) - May - 24 10-May Fri GSTR-7 (Monthly) 10-May Fri GSTR-8 (Monthly) 11-May Sat GSTR-1 (Monthly) 13-May Mon B2B Outward Supplies for QRMP (IFF) 13-May Mon GSTR-5 (Monthly) 13-May Mon GSTR-6 (Monthly) 20-May Mon GSTR-5A (Monthly) 20-May Mon GSTR-3B (Monthly) 25-May Sat PMT-06 (for QRMP) 28-May Tue GSTR-11 30-May Thu ITC-03
- [Fake ITC Claims Continue To Surge in FY24](https://njjain.com/industry-news/fake-itc-claims-continue-to-surge-in-fy24/) - The issue of wrongful availment of input tax credit (ITC) or fake ITC claims has become a pressing concern for Goods and Services Tax (GST)
- [Zomato's Tax Trouble: A Briefing](https://njjain.com/industry-news/zomatos-tax-trouble-a-briefing/) - Foodtech major Zomato has found itself entangled in a legal battle yet again.
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- [GloPAC](https://njjain.com/events/glopac/) - Connect with the top indirect tax consultant in Ahmedabad at GloPAC. Elevate your expertise through invaluable discussions and industry insights.
- [GST Interplay Between GSTR-3B & Circular 170](https://njjain.com/events/gst-interplay-between-gstr-3b-circular-170/) - Gain valuable insights from an experienced indirect tax consultant in our GST e-filing session. Learn expert tips and strategies for efficient GST compliance.
- [A 360-degree overview of GST in the Automobile Sector](https://njjain.com/events/a-360-degree-overview-of-gst-in-the-automobile-sector/) - Discover insights on GST in the automobile sector from GST Tax Consultant in Ahmedabad. Gain expert perspectives on navigating GST complexities.
- [Decoding Recommendations of 49th GST Council Meeting and Discussion on Recent Budgetary Amendments in GST Law](https://njjain.com/events/decoding-recommendations-of-49th-gst-council-meeting-and-discussion-on-recent-budgetary-amendments-in-gst-law/) - Insights from CA Nitesh Jain regarding recent budgetary amendments. Gain valuable perspective on the implications for financial planning and strategies.
- [Powering Sustainability: Overcoming GST Obstacles in India's Renewable Energy Sector](https://njjain.com/industry-news/gst-in-renewable-energy-sector/) - The global renewable energy sector is currently experiencing unprecedented growth,
- [Andhra Pradesh High Court Denies GST Compensation Cess Exemption for SEZ Units](https://njjain.com/industry-news/andhra-pradesh-high-court-denies-gst-compensation-cess-exemption-for-sez-units/) - In a recent legal development, the Andhra Pradesh High Court has issued a significant
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- [GST Council to Clarify RERA Exemption: Real Estate Boost](https://njjain.com/industry-news/gst-council-to-clarify-rera-exemption-real-estate-boost/) - Discover how the GST Council awaited clarification on RERA's GST exemption could shape real estate discourse, fostering sector confidence and growth.
- [Supreme Court’s verdict on Classification: A Legal Dilemma for Auto Industry](https://njjain.com/articles/supreme-courts-verdict-on-classification-a-legal-dilemma-for-auto-industry/) - In a recent judgement involving M/s. SL Lumax Limited arising from the
- [Reverse Charge - Notification 5/2017](https://njjain.com/articles/reverse-charge-notification-5-2017/) - Learn about GST exemptions for suppliers under reverse charge mechanism and explore how individuals supplying goods/service are relieved from tax accounting.
- [Of E-invoicing and Reducing GST Evasion](https://njjain.com/articles/of-e-invoicing-and-reducing-gst-evasion/) - Learn about mandatory e-invoicing rule imposed by GST Council for businesses with turnovers exceeding 5 crores & the implications in this comprehensive guide.
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- [Are Discounts Really Incentives, and Should They Be Taxed?](https://njjain.com/articles/are-discounts-really-incentives-and-should-they-be-taxed/) - Dive into complexities of indirect taxation | Explore tax implications of car manufacturer incentives and more in detail with expert analysis.
- [ITC Eligibility When the Supplier Has Not Paid GST to the Government](https://njjain.com/articles/itc-eligibility-when-the-supplier-has-not-paid-gst-to-the-government/) - Indirect Taxes: Learn about the implications of GST non-payment by suppliers on Input Tax Credit eligibility for businesses, GST laws, Section 16, & GSTR 2
- [ITC on Damaged Goods](https://njjain.com/articles/itc-on-damaged-goods/) - GST Compliance: Analyzing provision relating to Input Tax Credit in case of Fully or Partially Damaged Goods or Scrap.
- [Expectations From the Upcoming Union Budget](https://njjain.com/articles/expectations-from-the-upcoming-union-budget/) - Anticipating a strategic budget forecast by GST Consultants in Ahmedabad. Insights that transcend numbers, paving the way for informed decisions.
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- [ITC on Personal Effects](https://njjain.com/articles/itc-on-personal-effects/) - Navigating ITC complexities in Indirect Taxation: Decode rules for business and personal use claims effortlessly.
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- [Mastering Tax Litigation: A Comprehensive Guide](https://njjain.com/articles/mastering-tax-litigation-a-comprehensive-guide/) - Navigate the intricate complexities of Tax litigation and indirect taxation with expert guidance and experience, ensuring optimal outcomes.
- [Persons Liable to pay tax in certain cases under GST](https://njjain.com/articles/persons-liable-to-pay-tax-in-certain-cases-under-gst/) - This article discusses the liability to pay taxes under the Goods and Services Tax (GST) law
- [Gujarat Budget 2024 Analysis - What It Means for the State](https://njjain.com/industry-news/gujarat-budget-2024-analysis-what-it-means-for-the-state/) - Following the unveiling of the Union Budget 2024 by Finance Minister Nirmala Sitharaman,
- [49th GST Council Meeting - Major Takeaways](https://njjain.com/articles/49th-gst-council-meeting-major-takeaways/) - GST Filing | Know the major takeaways from the 49th GST Council Meeting, offering valuable insights into updates, changes, and recommendations. Stay informed.
- [Exploring the Decisions and Dynamics of India’s GST Council](https://njjain.com/articles/exploring-the-decisions-and-dynamics-of-indias-gst-council/) - India's GST council in Indirect taxation have strengthened compliance & encouraged a friendly business environment. It has also helped in reducing tax evasion.
- [Input Tax Credit - 5 Major Points You Should Know](https://njjain.com/articles/input-tax-credit-5-major-points-you-should-know/) - In GST Compliance, input tax credit (ITC) is an essential method to lower tax liabilities by collecting credits for the taxes paid while buying.
- [What is a Show Cause Notice Under GST, and How Best to Respond to It?](https://njjain.com/articles/what-is-a-show-cause-notice-under-gst-and-how-best-to-respond-to-it/) - From the desk of one of the best GST Consultants in Ahmedabad on understanding show cause notice better, learn to prepare your defense.
- [GST Litigation in India - Understanding the Legal Framework and Key Strategies for Resolving Disputes](https://njjain.com/articles/gst-litigation-in-india-understanding-the-legal-framework-and-key-strategies-for-resolving-disputes/) - Understand tax litigation in context of GST and manage to reduce the chance of litigation & to help your business’s reputation and financial position.
- [Decoding The HSN Code System – Everything You Need To Know](https://njjain.com/articles/decoding-the-hsn-code-system-everything-you-need-to-know/) - Understand the complexity of HSN System in indirect taxation to be able to accurately classify your goods and services so you can avoid any legal consequences
- [New Functionalities in the GST E-way Bill System](https://njjain.com/articles/new-functionalities-in-the-gst-e-way-bill-system/) - CA Nitesh Jain is one of the top indirect tax consultant in Gujarat providing indirect taxation services and GST audit to streamline financial management.
- [Understanding the E-invoicing changes brought by the government](https://njjain.com/articles/understanding-the-e-invoicing-changes-brought-by-the-government/) - GST Compliance We are a one of the top indirect tax consultant in Gujarat providing accounting and tax services and GST audit to streamline financial management
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- [GST Indirect Taxation Impact on India's FMCG Sector - Challenges and Opportunities](https://njjain.com/articles/gst-indirect-taxation-impact-on-indias-fmcg-sector-challenges-and-opportunities/) - Navigate the transformative impact on India's FMCG sector. Discover challenges, changes, opportunity including the critical aspect of GST compliance.
- [NRAI Urges Government to Restore Input Tax Credit and Increase GST Rate to 12% for Restaurants](https://njjain.com/industry-news/nrai-urges-government-to-restore-input-tax-credit-and-increase-gst-rate-to-12-for-restaurants/) - The National Restaurant Association of India
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## Pages

- [Home](https://njjain.com/) - N J Jain & Associates is a reliable Chartered Accountant firm in Ahmedabad with 20 years of experience in indirect tax, GST, customs & advisory in foreign trade
- [GST Alert 01- Decoding GST - Presentation on promises of GST](https://njjain.com/gst-alert-01-decoding-gst-presentation-on-promises-of-gst-2/) - Decoding GST: Promises, Implications & Transition under GST Act: Understand the impact and transition process of GST for businesses and taxpayers.
- [GST Alert 07 - Changes in GST law effective from 1.01.2022](https://njjain.com/gst-alert-07-changes-in-gst-law-effective-from-1-01-2022-2/) - Stay updated on GST compliance with the latest changes in GST law effective from 01.01.2022. Understand the implications for your business operations.
- [GST Alert 08 - Process note on E-Invoicing effective from 01.04.2022](https://njjain.com/gst-alert-08-process-note-on-e-invoicing-effective-from-01-04-2022-2/) - Learn about the E-Invoicing process effective from 01.04.2022. Ensure your business meets GST compliance requirements and stay updated on key practices.
- [GST Alert 01 - Analysis of Guj HC Judgement on taxability of Land](https://njjain.com/gst-alert-01-analysis-of-guj-hc-judgement-on-taxability-of-land-2/) - Explore the judgement of Gujarat High Court on land taxability. Understand its implications for GST compliance and how it affects taxpayers
- [GST Alert 02 - ITC availment method for April 2022](https://njjain.com/gst-alert-02-itc-availment-method-for-april-2022-2/) - Learn about the new Input Tax Credit (ITC) availment method for April 2022. Stay compliant with the latest GST alerts and ensure your tax accuracy.
- [GST On Icecream - A Cold Affair](https://njjain.com/gst-on-icecream-a-cold-affair-2/) - GST Alerts : Stay informed about GST updates impacting the ice cream sector. Explore key details on tax rates and compliance for this cold affair.
- [GST Alert 03 - Changes in GST law & Procedure](https://njjain.com/gst-alert-03-changes-in-gst-law-procedure-2/) - Explore significant changes in GST law and procedures. Stay informed with GST Alerts for essential updates and insights to navigate the evolving tax landscape.
- [GST Alert 04 - Rate Changes in GST effective from-18.07.2022](https://njjain.com/gst-alert-04-rate-changes-in-gst-effective-from-18-07-2022-2/) - Discover the latest GST rate changes effective from 18.07.2022. Stay updated with GST Alerts for crucial insights and detailed information on the impacts.
- [GST Alert 06 - Changes for GTA Sector](https://njjain.com/gst-alert-06-changes-for-gta-sector-2/) - Stay updated with GST Alerts on recent changes affecting the Goods Transport Agency (GTA) sector. Understand implications for your business operations.
- [GST Alert 07 - GST Changes for Food Industry](https://njjain.com/gst-alert-07-gst-changes-for-food-industry/) - Stay updated with GST alerts on recent changes affecting the food industry. Understand compliance requirements and optimize your business operations.
- [GST Alert 08 - Clarifications on Fake Invoice](https://njjain.com/gst-alert-08-clarifications-on-fake-invoice/) - Get the latest GST alerts on clarifications regarding fake invoices. Understand implications and safeguard your business against fraud. Stay informed!
- [Draft Certificate from Supplier - 3B vs 2A Mismatch](https://njjain.com/draft-certificate-from-supplier-3b-vs-2a-mismatch-2/) - Ensure compliance with GST alerts. Draft a certificate from your supplier to address 3B vs 2A mismatches and maintain accurate tax records.
- [Draft CA Certificate - 3B vs 2A Mismatch](https://njjain.com/draft-ca-certificate-3b-vs-2a-mismatch-2/) - Resolve 3B vs 2A mismatches with our CA certificate guidance. Stay updated with GST alerts to ensure compliance and accuracy in your filings.
- [GST Alert 14 - E-Invoicing For FY 2023-24](https://njjain.com/gst-alert-14-e-invoicing-for-fy-2023-24/) - Stay compliant with GST alerts for FY 2023-24. Discover key e-invoicing requirements, including thresholds and deadlines for smooth operations.
- [FAQs Regarding Appeals, Demands and Recoveries](https://njjain.com/faqs-regarding-appeals-demands-and-recoveries/) - Explore FAQs on GST filing, appeals, demands, and recoveries. Get insights on procedures, timelines, and legal aspects. Stay updated about the process with ease
- [FAQs Regarding Assessment](https://njjain.com/faqs-regarding-assessment/) - Get answers to common questions about GST Aessessment. Understand the tax assessment process, requirements, and implications. Simplify your understanding.
- [FAQs Regarding Inspection, Search and Seizure](https://njjain.com/faqs-regarding-inspection-search-and-seizure/) - Discover essential FAQs about GST inspections, searches, and seizures. Get clarity on procedures, rights, and compliance. Stay informed and updated.
- [FAQs Regarding GST Refund](https://njjain.com/faqs-regarding-gst-refund/) - Get expert guidance on GST refund. Find answers to common questions for tax refund. Simplify the process, maximize returns. Explore our FAQs now!
- [FAQs Regarding GST Audit](https://njjain.com/faqs-regarding-gst-audit/) - Companies can ensure compliance and handle audits confidently by knowing common questions about GST Audit. Read to understand the procedures.
- [FAQs Regarding GST Rates](https://njjain.com/faqs-regarding-gst-rates/) - Knowing frequently asked questions can help determine accurate tax liabilities and inform decisions about products and services under GST Rates. Stay Updated.
- [FAQs Regarding Invoicing](https://njjain.com/faqs-regarding-invoicing/) - Want to know about the common questions and answers to E-invoicing under GST to stay compliant with the tax authority? Click to know more.
- [FAQs Regarding Input Tax Credit (ITC)](https://njjain.com/faqs-regarding-input-tax-credit-itc/) - Common questions about ITC under GST Audit arise among many. Eligibility criteria, exceptions, availing of ITC, and any required documentation are all important
- [FAQs Regarding Time and Value of Supply](https://njjain.com/faqs-regarding-time-and-value-of-supply/) - Learn the answer regarding time and value supply requirements under the GST Act. Get insights on invoices, payments receipt, or delivery to maintain compliance.
- [FAQs Regarding Returns](https://njjain.com/faqs-regarding-returns/) - GST filing can be confusing These questions will help you get the answers for filing returns. Click to learn the process of filing GST and staying in compliance
- [FAQs Regarding GST Registration](https://njjain.com/faqs-regarding-gst-registration/) - Get answers to the most commonly asked questions regarding GST registration. It talks about exemptions and liabilities that come under this law.
- [GST Alert 11 - Reversal of Input Tax Credit in GST](https://njjain.com/gst-alert-11-reversal-of-input-tax-credit-in-gst-2/) - Chartered Accountants: Stay updated on the reversal of input tax credit in GST. Expert guidance by CA professionals in managing GST compliances.
- [GST Alert 05-1819 - Input Tax Credit Refund for Textile Sector](https://njjain.com/gst-alert-05-1819-input-tax-credit-refund-for-textile-sector-2/) - ITC Tax: Get information on the input tax credit refund for the textile sector under CGST. Maximize tax benefits and ensure compliance.
- [GST Alert 02 - Synopsis of GST vs Current Tax Rates (Services)](https://njjain.com/gst-alert-02-synopsis-of-gst-vs-current-tax-rates-services-2/) - GST Act: Gain insights into the synopsis of GST versus current tax rates. Understand the implications and comparisons for informed decision-making.
- [GST Alert 07 - Taxability of Employee Reimbursements](https://njjain.com/gst-alert-07-taxability-of-employee-reimbursements-2/) - GST Reverse Change : Learn about the taxability of employee reimbursements under GST. Stay compliant with reverse charge mechanism requirements.
- [GST Alert 10 - Input Tax Credit norms in GST](https://njjain.com/gst-alert-10-input-tax-credit-norms-in-gst-2/) - Input Tax Credit Norms in Goods & Services Tax: Understand the norms and regulations for claiming input tax credit under GST.
- [GST Alert 18 - Clarifications on GST for Broker and Agent community](https://njjain.com/gst-alert-18-clarifications-on-gst-for-broker-and-agent-community-2/) - GST Clarifications: Broker & Agent Community: Get clarifications on GST-related matters for the broker and agent community.
- [GST Alert 23 - Taxability of Sale of Used Car by a Registered Person](https://njjain.com/gst-alert-23-taxability-of-sale-of-used-car-by-a-registered-person-2/) - GST News: Taxability of Sale of Used Car by Registered Person: Stay updated on the tax implications of selling used cars by registered persons under GST.
- [GST Alert 29 - E Way Bill - Law & Procedure - 1.04.2018](https://njjain.com/gst-alert-29-e-way-bill-law-procedure-1-04-2018-2/) - E-Way Bill: Law & Procedure April 2018 under GST: Familiarize yourself with the e-way bill law and procedure as of April 2018 under GST.
- [GST Alert 09 - 1819 - TDS Provisions and Compliances under GST law](https://njjain.com/gst-alert-09-1819-tds-provisions-and-compliances-under-gst-law-2/) - TDS Provisions & Compliances under CGST Act: Ensure compliance with TDS provisions and regulations under the CGST Act.
- [GST Alert 2-1920 - Indirect Tax Amnesty Scheme 2019](https://njjain.com/gst-alert-2-1920-indirect-tax-amnesty-scheme-2019-2/) - Indirect Tax Amnesty Scheme 2019 Rules: Understand the rules and provisions of the Indirect Tax Amnesty Scheme 2019 under GST.
- [GST Alert 1-202021 - Relaxation in GST Compliances due to COVID-19](https://njjain.com/gst-alert-1-202021-relaxation-in-gst-compliances-due-to-covid-19-2/) - Relaxation in GST Act Compliances due to COVID-19 Get details on relaxation measures in GST compliance during the COVID-19 pandemic.
- [GST Alert 5 - Impact of merger of Union Territories of Daman & Diu with Dadra Nagar & Haveli](https://njjain.com/gst-alert-5-impact-of-merger-of-union-territories-of-daman-diu-with-dadra-nagar-haveli-2/) - GST Council: Merger of Daman, Diu with Dadra, Nagar Haveli: Stay informed about the merger of Union Territories and its implications on GST.
- [GST Alert 7 - ITC Reversal in Hybrid Annuity Road Project](https://njjain.com/gst-alert-7-itc-reversal-in-hybrid-annuity-road-project-2/) - Input Tax Credit Reversal in Hybrid Annuity Road Project: Learn about the reversal of input tax credit in hybrid annuity road projects under GST.
- [GST Alert 06 - Exemption list of Services](https://njjain.com/gst-alert-06-exemption-list-of-services-2/) - GST Filing: List of Service Exemptions for Taxpayers: Stay updated on the list of GST-exempted services for smooth and accurate filing.
- [GST Alert 03 - Comparative Study Of Exemptions Proposed Under GST For Services](https://njjain.com/gst-alert-03-comparative-study-of-exemptions-proposed-under-gst-for-services-2/) - Comparative Study of Exemptions for Services under GST: Gain insights into GST exemptions for services and make informed tax decisions.
- [GST Alert 04- Synopsis of GST vs Current Tax Rates (Goods)](https://njjain.com/gst-alert-04-synopsis-of-gst-vs-current-tax-rates-goods-2/) - GST Act | Understand the Key Differences and Implications. Compare GST Rates with the Current Tax Structure for Informed Decision Making. STay Informed.
- [GST Alert 05 - RCM Circular](https://njjain.com/gst-alert-05-rcm-circular-2/) - GST News: Understanding Reverse Charge Mechanism under GST. Stay Updated on the Latest Regulations and Compliance Requirements. Impact on Businesses &Taxpayers
- [GST Alert 08 - Export Of Goods And Services - Procedures](https://njjain.com/gst-alert-08-export-of-goods-and-services-procedures-2/) - Simplified Guide by Chartered Accountants. Navigate Documentation, Compliance, and Incentives. Optimize Export Operations for GST and Trade Success.
- [GST Alert 09 - Taxability Of RTO Tax Or RTO Registration Fee Be Under GST](https://njjain.com/gst-alert-09-taxability-of-rto-tax-or-rto-registration-fee-be-under-gst-2/) - Get Clarity on Applicable Rates & Calculation Methods. Stay Informed on RTO Tax Requirements for Vehicle Registration. Ensure Compliance with GST Regulations.
- [GST Alert 12 - Advance Ruling Under GST](https://njjain.com/gst-alert-12-advance-ruling-under-gst-2/) - Gain Insights into the GST Law. Navigate the Advance Ruling Process for Clarity and Certainty. Make Informed Decisions with Expert Guidance on GST Matters.
- [GST Alert 13 - How To Make Payment Of GST](https://njjain.com/gst-alert-13-how-to-make-payment-of-gst-2/) - Tax Payment | GST Payment Made Easy: Step-by-Step Guide to Paying GST through the Portal. Ensure Seamless Transactions with Clear Instructions
- [GST Alert 14 - GST Rate Changes Vide Notification 202017](https://njjain.com/gst-alert-14-gst-rate-changes-vide-notification-202017-2/) - GST Act: Rate Changes on Services for Availing Credits. Stay Updated on Revised Tax Rates. Maximize Credit Opportunities for Eligible Services.
- [GST Alert 15 - E-Way Bill And Procedures (FAQ)](https://njjain.com/gst-alert-15-e-way-bill-and-procedures-faq-2/) - Transportation Compliance. Understand E-Way Bill Requirements, Generation, and Validity. Ensure Smooth Movement of Goods with GST Compliant Documentation.
- [GST Alert 16 - Comparative Analysis Of Effective Tax Rates On Motor Vehicles Pre And Post 11.09.2017](https://njjain.com/gst-alert-16-comparative-analysis-of-effective-tax-rates-on-motor-vehicles-pre-and-post-11-09-2017-2/) - Effective GST Rates on Motor Vehicles: Know the Latest Tax Rates for Cars, Bikes, and Commercial Vehicles. Make Informed Decisions on Vehicle Purchases.
- [GST Alert 17 - TDS Provisions And Procedures Under GST](https://njjain.com/gst-alert-17-tds-provisions-and-procedures-under-gst-2/) - TDS Complinace | Provisions & Compliances under GST: Understand Tax Deduction at Source (TDS) Regulations. Stay Compliant with Filing, Rates, and Procedures.
- [GST Alert 19 - Changes Effected By 22nd GST Council Meeting](https://njjain.com/gst-alert-19-changes-effected-by-22nd-gst-council-meeting-2/) - Significant Changes from 22nd GST Council Meeting: Stay Updated on Amendments, Rates, and Policy Decisions. Impact Analysis for Businesses and Taxpayers.
- [GST Alert 20 - GST Compliance Dateline Chart](https://njjain.com/gst-alert-20-gst-compliance-dateline-chart-2/) - GST Compliance: Simplify Tax Obligations with Expert Guidance. Ensure Smooth Operations & Avoid Penalties. Stay Up-to-Date with Regulations & Filing Requirements.
- [GST Alert 21 - Changes Effected By 23rd GST Council Meeting Held On 10.11.2017](https://njjain.com/gst-alert-21-changes-effected-by-23rd-gst-council-meeting-held-on-10-11-2017-2/) - GST Act: 23rd Council Meeting. Discover the Latest Changes & Amendments. Stay Informed on the Implications. Essential Insights for Businesses & Taxpayers.
- [GST Alert 22 - GST Rate Change Chart - Goods](https://njjain.com/gst-alert-22-gst-rate-change-chart-goods-2/) - Stay updated on the dynamic GST rate changes for goods described under specific tariff items. Consult official sources for accurate and timely information.
- [GST Alert 24 - Taxability Of Inter-Branch Movement Of Conveyances And Goods](https://njjain.com/gst-alert-24-taxability-of-inter-branch-movement-of-conveyances-and-goods-2/) - CGST Act determines the taxability of conveyances and goods in inter-branch transactions based on specific guidelines. Familiarize yourself to stay compliant.
- [GST Alert 25 - Changes Effected By 24th GST Council Meeting Held On 18.01.2018](https://njjain.com/gst-alert-25-changes-effected-by-24th-gst-council-meeting-held-on-18-01-2018-2/) - The 24th GST Council Meeting brought about several changes to the GST Law. Stay updated on the latest amendments, compliance requirements, ITC.
- [GST Alert 27 - Intra State E-Way Bill](https://njjain.com/gst-alert-27-intra-state-e-way-bill-2/) - The GST Council has mandated the use of Intra-State E-Way Bill for certain transactions that can be imposed by the state government. Click to know more.
- [GST Alert 28 - Recent Changes In GST For Infrastructure And Real Estate Construction Sector](https://njjain.com/gst-alert-28-recent-changes-in-gst-for-infrastructure-and-real-estate-construction-sector-2/) - Simplify your GST filing process and ensure compliance with the updated regulations. Maximize your tax benefits and stay ahead in the industry's landscape.
- [GST Alert 01-1819 - GST Compliance Dateline Chart Till Jun 18](https://njjain.com/gst-alert-01-1819-gst-compliance-dateline-chart-till-jun-18-2/) - Stay on top of your GST compliance with our handy GST Returns and Compliance Dateline Chart. Never miss a deadline and ensure timely submission of your returns.
- [GST Alert 02-1819 - Clarifications On E-Way Bill Related Issues](https://njjain.com/gst-alert-02-1819-clarifications-on-e-way-bill-related-issues-2/) - Get clarity on E-Way Bill-related issues under the GST Act. Stay informed and compliant with the latest guidelines for seamless transportation and logistics.
- [GST Alert 04-1819 - Input Tax Credit On Expenses Relating To Construction And Plant & Machinery](https://njjain.com/gst-alert-04-1819-input-tax-credit-on-expenses-relating-to-construction-and-plant-machinery-2/) - Maximize your Input Tax Credit by managing Construction, Plant, and Machine Expenses efficiently. Boost your savings and compliance effortlessly.
- [GST Alert 06-1819 - GST Compliance Dateline Chart till March 2019](https://njjain.com/gst-alert-06-1819-gst-compliance-dateline-chart-till-march-2019-2/) - Stay on top of your GST filing and compliance with our comprehensive GST Compliance Dateline Chart for Taxpayers. Meet deadlines and avoid penalties.
- [GST Alert 07-1819 - Analysis Of Advance Ruling On Taxability Of Employee Costs In Companies Having Multi State Businesses](https://njjain.com/gst-alert-07-1819-analysis-of-advance-ruling-on-taxability-of-employee-costs-in-companies-having-multi-state-businesses-2/) - Advance Ruling | Gain clarity on employee costs' taxability in companies with a multistate business. Make informed decisions while optimizing your tax liabilities.
- [GST Alert 08 - 1819 - Change In Procedure For Levying Penalties For Minor Errors In Eway Bills](https://njjain.com/gst-alert-08-1819-change-in-procedure-for-levying-penalties-for-minor-errors-in-eway-bills-2/) - Understand the procedure for levying penalties on minor errors in Eway Bills. Stay informed about penalties for minor errors in Eway Bill generation.
- [GST Alert 10-1819 - Recent Changes In Law Effective From 1.01.2019](https://njjain.com/gst-alert-10-1819-recent-changes-in-law-effective-from-1-01-2019-2/) - Tax Consultancy Services | Stay updated on the latest amendments and their implications for tax consultants. Ensure compliance and provide effective guidance.
- [GST Alert 11-1819 - RCM Circular](https://njjain.com/gst-alert-11-1819-rcm-circular-2/) - Understand the revised provisions and changes to the RCM to ensure accurate and compliant tax payments for goods or services received under the new regulations.
- [GST Alert 12 - 1819 - Applicability Of GST On TCS (Income Tax)](https://njjain.com/gst-alert-12-1819-applicability-of-gst-on-tcs-income-tax-2/) - Clarification on GST applicability on TCS under income tax. Understand the latest updates to ensure compliance. Stay Informed and Updated.
- [GST Alert 13-1819 - Changes in GST Law effective from 1st Feb 2019](https://njjain.com/gst-alert-13-1819-changes-in-gst-law-effective-from-1st-feb-2019-2/) - Stay updated on the changes in GST law from 1st Feb 2019. Understand the revised regulations and compliance requirements for accurate GST implementation.
- [GST Alert 14-1819 - Maintainance Of Accounts, Records And Documents Under GST](https://njjain.com/gst-alert-14-1819-maintainance-of-accounts-records-and-documents-under-gst-2/) - GST | Maintain proper accounts, records, and documents as per regulations to ensure compliance. Keep track of invoices, purchases, expenses, and relevant records.
- [GST Alert 1-1920 - Changes in GST Law for Real Estate Sector](https://njjain.com/gst-alert-1-1920-changes-in-gst-law-for-real-estate-sector-2/) - Understand the revised regulations, exemptions, and compliance requirements that impact GST filing for real estate transactions. Stay updated for compliance.
- [GST Alert 3-1920 - Guj HC - GSTR 3B is not a return](https://njjain.com/gst-alert-3-1920-guj-hc-gstr-3b-is-not-a-return-2/) - Gujarat High Court Judgement: GSTR-3B clarified as not being a return under GST. Stay updated on the court's ruling regarding the nature of GSTR-3B compliance.
- [Laxmi Infra - Karnataka HC - Bank Account cannot be siezed](https://njjain.com/laxmi-infra-karnataka-hc-bank-account-cannot-be-siezed/) - Bank Account cannot be seized under GST Act: Recent judgment safeguards bank accounts from seizure for GST dues. Stay informed about the legal protection.
- [GST Alert 4 - Changes Effected By 37th GST Council Meeting Held On 20.09.19](https://njjain.com/gst-alert-4-changes-effected-by-37th-gst-council-meeting-held-on-20-09-19-2/) - Changes to GST Law and Policy by GST Council: Stay informed about the ongoing updates, amendments, and policy changes made by the Council.
- [GST Alert 5 - Gist Of Changes In GST Effective From 01.10.2019](https://njjain.com/gst-alert-5-gist-of-changes-in-gst-effective-from-01-10-2019-2/) - Recent Changes in GST Law by GST Council Meeting: Stay updated on the latest amendments, notifications, and decisions made by the Council for compliance
- [GST Alert 6 - E-Way Bill Blocking](https://njjain.com/gst-alert-6-e-way-bill-blocking-2/) - Stay informed about the activation of Rule 138E leading to blocking e-way bill generation for non-compliant GST returns. Read to ensure timely return filing.
- [GST Alert 7 - Restriction On ITC Availment Vide Rule 36 (4)](https://njjain.com/gst-alert-7-restriction-on-itc-availment-vide-rule-36-4-2/) - Understand the restriction on availing Input Tax Credit (ITC) per Rule 36 of the GST Act. Learn about the provisions that limit the ITC claim. Stay updated
- [GST Alert 8 - RCM Circular (Updated 3.01.2020)](https://njjain.com/gst-alert-8-rcm-circular-updated-3-01-2020-2/) - Read about the Reverse Charge Mechanism (RCM) circular under the GST Act. Gain insights into the latest circulars, notifications, and updates related to RCM.
- [GST Alert 9 - E-Invoicing](https://njjain.com/gst-alert-9-e-invoicing-2/) - Learn about the GST e-invoice system for B2B (Business-to-Business) and B2C (Business-to-Consumer) transactions.Ensure Compinace and improve efficiency
- [GST Alert 10 - Interest on Cash portion only in GST - Refex Industries - Madras High Court](https://njjain.com/gst-alert-10-interest-on-cash-portion-only-in-gst-refex-industries-madras-high-court-2/) - Get the latest update from the GST Council regarding the payment of interest on the cash portion only in GST judgments. Stay informed
- [GST Alert 2 - Director Remuneration - Taxability Under GST And Allied Controversy](https://njjain.com/gst-alert-2-director-remuneration-taxability-under-gst-and-allied-controversy-2/) - Learn about the taxability aspects under GST and associated controversies in GST filing. Gain insights into the complex issues surrounding tax calculations.
- [GST Alert 3 - Further Relaxations In GST Compliances Due To COVID19](https://njjain.com/gst-alert-3-further-relaxations-in-gst-compliances-due-to-covid19/) - Stay updated on the extended relief measures in GST law due to the pandemic. Learn about the relaxation in filing deadlines, waivers, and other provisions
- [GST Alert 4 - Relaxation in GST Compliances due to COVID-19 - Updated](https://njjain.com/gst-alert-4-relaxation-in-gst-compliances-due-to-covid-19-updated-2/) - Stay informed about the relaxation provided in GST compliance due to COVID-19. Understand the temporary relief, extended deadlines, and revised guidelines.
- [GST Alert 6 E-Invoicing](https://njjain.com/gst-alert-6-e-invoicing-2/) - Ensure compliance with the GST returns as e-invoicing becomes mandatory. Stay updated on the requirements of e-invoicing to streamline tax filing process
- [GST Alert 8 - Refund Of IGST Paid On Export Of Goods Against Advance Authorization](https://njjain.com/gst-alert-8-refund-of-igst-paid-on-export-of-goods-against-advance-authorization-2/) - Get insight on the refund paid on IGST on the export of goods against the advance authorization to help clear any confusion. Stay Informed.
- [GST Alert 9 - E-Invoicing Effective From 01.01.2021](https://njjain.com/gst-alert-9-e-invoicing-effective-from-01-01-2021-2/) - Ensure compliance and streamline your invoicing process with our E-Invoicing solution. Stay updated with the latest regulations and file GST returns.
- [GST Alert 10 - Critique On Changes In Registration And Return Filing Norms](https://njjain.com/gst-alert-10-critique-on-changes-in-registration-and-return-filing-norms-2/) - Stay updated on the latest change in registration and GST filing norms. Learn about new requirements and procedures updates to ensure smooth and accurate filing
- [GST Alert 12 - Clarifications Issued On E-Invoicing For B2C Transactions](https://njjain.com/gst-alert-12-clarifications-issued-on-e-invoicing-for-b2c-transactions-2/) - Get the latest updates on GST filing and clarifications issued on e-invoicing for B2C transactions. Stay compliant and streamline your business processes.
- [GST Alert 13 - E-Invoicing effective from 01.04.2021](https://njjain.com/gst-alert-13-e-invoicing-effective-from-01-04-2021-2/) - E-Invoicing | Get insights into the requirements of E-Invoicing as introduced by the Council and which is mandatory for B2B and B2C taxpayers.
- [GST Alert 01 - Relaxation In GST Compliances - 2021](https://njjain.com/gst-alert-01-relaxation-in-gst-compliances-2021-2/) - GST Compliance | Learn about the relaxation offered in GST Rules and Regulations announced by the GST Council amidst the COVID Pandemic.
- [GST Alert 02 - Taxability of Annuity in HAM Projects](https://njjain.com/gst-alert-02-taxability-of-annuity-in-ham-projects-2/) - Get GST Updates on the Taxability of Annuity in Hybrid Annuity Model Projects and exemption from GST as per the AAAR Ruling
- [GST Alert 03 - Changes Effected By 45th GST Council Meeting Held On 17.09.2021](https://njjain.com/gst-alert-03-changes-effected-by-45th-gst-council-meeting-held-on-17-09-2021-2/) - GST Law | Get insights into the key changes implemented due to the 45th GST Council meeting held on 17th September 2021 and their impact on businesses.
- [GST Alert 05 - GST Rate Changes effective from 1.10.2021](https://njjain.com/gst-alert-05-gst-rate-changes-effective-from-1-10-2021-2/) - GST Council | Stay updated on the recent changes in GST rates that became effective from 1st October 2021 and evaluate their implications for your business.
- [GST Alert 06 - GST Rate Changes effective from 1.01.2021](https://njjain.com/gst-alert-06-gst-rate-changes-effective-from-1-01-2021-2/) - GST Rates | Explore the revised rates by the GST Council that came into effect from 1st January 2021 and understand the impact on various goods and services.
- [GST Humor](https://njjain.com/gst-humor/) - Explore a humorous take on Indirect Tax updates! Our GST humor page makes GST news fun and easy to understand, helping you stay informed with a smile.
- [Events](https://njjain.com/events/) - Explore nuances of indirect taxes with expert insights followed by discussions. Join our events to stay updated on GST, VAT, and other indirect tax matters.
- [Live Interactive GST Q&A Session for Toy Manufacturers](https://njjain.com/events/live-interactive-gst-qa-session-for-toy-manufacturers/) - Live Interactive GST Q&A Session for Toy Manufacturers About the EventN J Jain & Associates, in association with The All India Toy Manufacturers’ Association (TAITMA), successfully conducted a Live Interactive GST Q&A Session for members of the toy manufacturing industry.The session provided a platform for participants to discuss practical GST issues, seek expert guidance, and
- [Time Barring Chart](https://njjain.com/time-barring-chart/) - Discover important GST notice deadlines & time limits for assessments. Safeguard yourself from litigation by ensuring proper documentation within these periods.
- [GST Record Retention Dates](https://njjain.com/gst-record-retention-dates/) - GST Record Retention DatesHome GST Record Retention Dates Normal Period: All books of accounts and other records are to be preserved for a minimum period of 6 years from the due date of the Annual Return. Normally due date of Annual Returns are 31st December following the end of the financial year.In other words, Records
- [Rate Rationalization Webinar](https://njjain.com/rate-rationalization-webinar/) - About the Event The Goods and Services Tax is one of the most significant tax reforms in India, and its evolving landscape is crucial for every business. As the GST Council prepares to announce key rate rationalisation decisions, businesses are poised to face major shifts. These decisions could impact pricing, compliance, and overall business strategy.
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- [Guide on GSTAT](https://njjain.com/guide-on-gstat/) - With the GST Appellate Tribunal set to become operational, understanding its structure and functioning is imperative for businesses and tax professionals alike.Handy booklet that explains GSTAT’s operational framework and highlights critical areas that require fine-tuning before they evolve into structural challenges.A concise guide for navigating the next phase of GST litigation. Download GST at 7
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- [Nitesh Jain](https://njjain.com/our-team/nitesh-jain/) - Nitesh JainHome Nitesh Jain Nitesh Jain: Founder & Managing Partner A Visionary Leader in Indirect Taxation and Strategic SolutionsNitesh Jain is the driving force behind our firm. He is recognized for his exceptional expertise and innovative approach to navigating the ever-evolving domain of Indirect Taxation. With a result-oriented mindset and a go-getter attitude, Nitesh has
- [GST 2.0 Reforms](https://njjain.com/gst-2-0-reforms/) - India’s indirect tax regime is poised for a strategic shift. As GST completes almost 8 years of implementation, the next wave – termed GST 2.0 – seeks to address long-standing structural gaps, simplify compliance, and align the system with the evolving needs of businesses and the digital economy. These reforms are not just technical upgrades;
- [About Us](https://njjain.com/about-us/) - N J Jain & Associates is one of the best ca firm in Ahmedabad offering specialized consulting in the firld of indirect tax and GST since the inception of GST.
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- [Gaurav Khetan](https://njjain.com/our-team/gaurav-khetan/) - Gaurav KhetanHome Gaurav Khetan Gaurav Khetan: Partner, Indirect Tax Strategist IntroductionA stalwart in Indirect Taxes, Gaurav Khetan is a Partner at N J Jain & Associates, known for his unparalleled expertise and growth-focused approach. With an impressive track record of success in VAT, CST, Entry Tax, and GST, Gaurav has earned a stellar reputation for
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- [Return Due Date Chart](https://njjain.com/return-due-date-chart/) - Stay compliant with GST by knowing GSTR-3B filing deadlines. Refer to the due date chart for timely returns and avoid penalties for late submissions.
- [GST Alert 05 - Changes for Health Care Sector](https://njjain.com/gst-alert-05-changes-for-health-care-sector-2/) - Discover key changes in GST affecting the health care sector. Stay updated with GST Alerts to navigate these regulatory updates effectively.
- [GST Alert 09 - Changes in GST law effective from 1.10.2022](https://njjain.com/gst-alert-09-changes-in-gst-law-effective-from-1-10-2022/) - Discover crucial GST alerts on changes effective from October 1, 2022, including e-invoicing, ITC claims, and registration norms. Stay informed!
- [GST Alert 10 - Clarification on ITC Mismatch for 2017-18 & 2018-19](https://njjain.com/gst-alert-10-clarification-on-itc-mismatch-for-2017-18-2018-19/) - Explore GST alerts on the new circular addressing ITC mismatches between GSTR 3B and 2A. Understand its implications and eligibility criteria.
- [GST Alert 11 - Refund of GST to Unregistered Persons](https://njjain.com/gst-alert-11-refund-of-gst-to-unregistered-persons-2/) - Understand GST alerts on the refund process for unregistered individuals. Learn about new rules for service contract cancellations and filing refunds.
- [GST Alert 12 - Renting of Residential Unit to Registered Person (Proprietor)](https://njjain.com/gst-alert-12-renting-of-residential-unit-to-registered-person-proprietor-2/) - Stay informed with GST alerts! Learn about the taxability of renting residential units to registered persons and recent changes effective July 2022.
- [GST Alert 15 – GST Compliances to be ensure before End of Financial Year](https://njjain.com/gst-alert-15-gst-compliances-to-be-ensure-before-end-of-financial-year/) - GST Alerts : Complete your year-end filing with our checklist. Key tasks for GSTR 3B & GSTR 1 before the financial year ends. Ensure compliance!
- [GST Alert 01 - Special Verification Drive for GST Registrations](https://njjain.com/gst-alert-01-special-verification-drive-for-gst-registrations/) - GST Alerts on CBIC's initiative to verify GST registrations from May to July 2023. Key documentation and compliance tips for genuine taxpayers.
- [Changes Announced By GST Council](https://njjain.com/changes-announced-by-gst-council/) - GST Alerts on major decisions from the 50th GST Council meeting, including tax rate changes for goods, services, and updates on online gaming taxation.
- [GST Clarification on Cross Charge and ISD](https://njjain.com/gst-clarification-on-cross-charge-and-isd/) - GST Alerts : Clarifications on ITC claims for common input services between HO and BOs, including invoice requirements and employee costs considerations.
- [GST Alert 02 - Analysis Of Circular On Warranty Related Transactions](https://njjain.com/gst-alert-02-analysis-of-circular-on-warranty-related-transactions-2/) - GST Alerts : GST clarifies warranty transactions and extended warranties. Learn about GST implications for manufacturers and distributors.
- [GST Alert 03 - Change in effective rate of tax on Utility Vehicles](https://njjain.com/gst-alert-03-change-in-effective-rate-of-tax-on-utility-vehicles/) - Indirect Taxes : GST on utility vehicles increases to 50%. Understand the new rates, criteria for affected vehicles, and compliance requirements.
- [GST on Commission recd from foreign colleges](https://njjain.com/gst-alerts-on-commission-recd-from-foreign-colleges/) - Learn about indirect taxes on commissions for fees from overseas colleges. Understand tax implications and legal considerations for Indian consultants.
- [GST Alert 04 - Supplies to SEZ units - Legal Changes](https://njjain.com/gst-alert-04-supplies-to-sez-units-legal-changes-2/) - Indirect Taxation : Learn about the requirements including LUT, SEZ registration, and approved goods list to ensure compliance with zero-rated supply provisions
- [GST Alert 05 - Changes in GST Law effective from 01.10.2023](https://njjain.com/gst-alert-05-changes-in-gst-law-effective-from-01-oct/) - Discover the significant reforms in indirect taxation from the Council Meeting, including GST rate, legal amendments, and trade facilitation measures.
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