Jurisdiction Confirmed in GST Fraud Case; Writ Petitions Dismissed Issue: Was the Adjudicating Authority in Kanpur the correct jurisdiction to handle a show cause notice issued by the DGGI in Ahmedabad against the petitioner (a co-noticee) for alleged GST fraud related to clandestine supply of goods? Facts: The petitioner supplied chemicals to buyers who were… Read More »
GST Demand Orders Set Aside for Ignoring Rectification in Next period GSTR 3B and Violating Natural Justice; Matter Remanded Issue: Whether GST demand orders are valid when the revenue fails to consider the assessee’s rectification of excess Input Tax Credit (ITC) claims and denies a proper hearing, thereby violating principles of natural justice. Facts: The… Read More »
GST Demand Order Set Aside for non-consideration of reconciliation report of GSTR 2A with GSTR 3B .; Matter Remanded Issue: Whether a GST demand order issued under Section 73 is valid when it rejects the assessee’s explanation and reconciliation report without providing any reasons. Facts: The assessee claimed sufficient input tax credit (ITC) balance after… Read More »
Delay in Seeking Revocation of GST Registration Cancellation Condoned; Application to be Considered on payment of Dues Issue: Whether the delay in filing an application for revocation of cancellation of GST registration can be condoned, and under what conditions. Facts: The assessee’s GST registration was cancelled following a show cause notice. The assessee expressed willingness… Read More »
Input Service Distributor (ISD) and cross charge under GST, Key themes and important information related to Input Service Distributor (ISD) and cross charge under GST, Briefing Document: Input Service Distributor (ISD) vs. Cross Charge under GST I. Executive Summary: This Article provides a comprehensive overview of the Input Service Distributor (ISD) mechanism and its interplay… Read More »
Whether IGST can be distributed as CGST from 01.04.2025 by Input Service Distributor whether IGST can be distributed as CGST from April 1, 2025: Amendment in CGST Act 2017: Section 20 was substituted by the Finance Act, 2024, with effect from April 1, 2025. Section 20(3): Section 20(3) of the CGST Act now states: “The… Read More »
GST BIG MISTAKE BY GOVT FROM 1ST APRIL 2025 ! TAXPAYER को भुगतना पड़ेगा खामियाज़ा ? ISD Input Service Distributor in GST : Updated Study Material 2025
Key differences in Input Service Distributor (ISD) provisions before and after April 1, 2025: Here’s a table summarizing the key differences in Input Service Distributor (ISD) provisions before and after April 1, 2025: Feature Before April 1, 2025 After April 1, 2025 ISD Mechanism Optional Mandatory for distribution of ITC on input services procured by… Read More »
Input Service Distributor (ISD) under GST Who is an Input Service Distributor (ISD) under GST? An Input Service Distributor (ISD) is an office of the supplier of goods or services or both that receives tax invoices for input services. This includes invoices for services liable to tax under section 9(3) or 9(4) of the CGST… Read More »
New ITC Rules for Insput Service Distributor from 1st April 2025 Effective April 1, 2025, several amendments impact the Input Tax Credit (ITC) distribution rules for Input Service Distributors (ISD). These changes stem from the Finance Bill 2025 and subsequent updates to the CGST Rules, 2017. Amendments to CGST Act 2017 Section 2(61): The definition… Read More »