CA Arjun Dhorajiya

The GST law in India empowers tax authorities with significant enforcement mechanisms to combat tax evasion and ensure compliance. One such provision is Section 69 of the CGST Act, 2017, which grants the Commissioner the authority to arrest individuals involved in serious tax offences. This section must be read in conjunction with Section 132 of […]

In the dynamic landscape of GST in India, Section 68 of the CGST Act plays a pivotal role in ensuring transparency, compliance, and effective monitoring of goods in transit. Introduced as part of the GST framework, this section lays down specific obligations for transporters and empowers authorities to inspect goods during movement. Enforced from 1st

The GST regime has brought about comprehensive reforms in the indirect taxation system in India. To ensure transparency, compliance, and protection of revenue, the law empowers GST authorities with various tools. One such powerful mechanism is Section 66 – Special Audit, which is invoked in specific circumstances to scrutinize a taxpayer’s records in greater depth.

The GST law aims to streamline tax administration, improve compliance, and safeguard government revenue. One of the key provisions designed to protect revenue interests is Section 64 of the CGST Act, 2017, which deals with “Summary Assessment in Certain Special Cases.” This section grants powers to tax authorities to swiftly assess and recover tax dues

Introduced as part of the CGST Act, 2017, Section 63 deals with the assessment of unregistered persons who are liable to pay tax under GST but have either failed to obtain registration or whose registration has been cancelled. This provision plays a critical role in ensuring compliance and bringing such defaulters into the tax net.

The GST regime in India emphasizes compliance and timely filing of returns by registered taxpayers. However, there may be instances where a registered person fails to furnish returns, despite being issued a notice. To address such non-compliance, Section 62 of the CGST Act, 2017 empowers the tax authorities to conduct best judgment assessments for non-filers.

Section 60 of the CGST Act, 2017, deals with Provisional Assessment. This provision is a crucial relief mechanism for taxpayers who are uncertain about the value of goods or services or the applicable rate of GST. Let’s break down the key aspects of this section to understand its purpose, conditions, and implications. What is Provisional

Section 59 of the CGST Act, 2017 lays the foundation of the GST compliance framework in India. It mandates that every registered person must self-assess the taxes payable and furnish a return for each tax period as outlined under Section 39 of the CGST Act. This provision, enforced with effect from 1st July 2017, marks

GST compliance can be complex, requiring businesses to manage various filings and procedural requirements. To facilitate compliance, the Goods and Services Tax Practitioners (GSTPs) play a crucial role. Section 48 of the CGST Act, 2017, provides the legal framework for GSTPs, including their eligibility, functions, and responsibilities. This article delves into the provisions of Section 48

The GST regime mandates timely compliance by registered taxpayers. One such compliance requirement is the timely filing of GST returns. Failure to do so attracts penalties, including late fees. Section 47 of the CGST Act, 2017, specifically deals with the levy of late fees for delayed filing of GST returns. This article provides an in-depth