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Who Pays GST When the Buyer Becomes Liable? 🔷 1. Reverse Charge Mechanism (RCM) – In Simple Terms Under GST, tax is normally paid by the supplier.However, in certain notified…
How to Correct Excess Tax on Leave Encashment for AY 2025-26 🔷 1. What Changed in Law? (At a Glance) Particular Earlier Position Revised Position Applicable section Section 10(10AA) Section…
(AY 2025–26 | FY 2024–25) Filing timelines under the Income-tax Act, 1961 are strictly enforced. However, the law also provides graded remedial mechanisms for taxpayers who miss deadlines. For Assessment…
Coverage: Income-tax + GST (Regular, QRMP, NRTP, ISD, TDS/TCS, Composition) 🧾 A. Income-tax Act, 1961 – Compliance Calendar (January 2026) 🔹 TDS / TCS Deposits & Certificates Sl. No. Compliance…
Relief for FY 2017-18 to FY 2020-21 — Law, Scope & Practical Procedure 🔔 Executive Snapshot : 1️⃣ Why This Special Relief Was Needed (Legislative Trigger) For years, tax authorities…
How to Get Out of Them — Law, Facts & Strategy Few GST allegations cause as much panic as being branded a “fake invoice case.”Once this label is attached, matters…
Continuity of Proceedings After Repeal, Omission or Amendment 1️⃣ Introduction Over the last decade, Indian tax laws have undergone frequent amendments, repeals, and legislative substitutions. Landmark transitions such as the…
(Updated with CGST Act, CGST Rules & GSTAT (Procedure) Rules, 2025) The Goods and Services Tax Appellate Tribunal (GSTAT) has been operationalised pursuant to Section 109 and Section 112 of…
🔹 Executive Summary (At a Glance) The GST Appellate Tribunal, Delhi in DGAP v. Hotel Babylon Inn Pvt. Ltd. held that: The ruling reinforces the strict consumer-centric intent of Section…
🔹 Executive Summary (Quick Read) The GST Appellate Tribunal, Delhi in DGAP v. Mallikarjuna Cinema Hall, 70MM Hyderabad held that: This ruling reinforces the supremacy of Central GST law over…