CA Arjun Dhorajiya

Under the GST regime in India, compliance with return filing requirements is crucial for registered taxpayers. One such mandatory filing is the Final Return, governed by Section 45 of the CGST Act, 2017. This provision ensures that businesses winding up their GST registration properly disclose all outstanding tax liabilities. Understanding Section 45 of the CGST […]

Under the GST regime in India, compliance plays a crucial role in ensuring transparency and accountability. One of the key compliance requirements for registered taxpayers is the filing of an annual return under Section 44 of the CGST Act. This article provides a detailed analysis of Section 44, its applicability, due dates, exemptions, and recent

Section 42 of the CGST Act dealt with the matching, reversal, and reclaim of input tax credit (ITC). This provision was aimed at ensuring transparency and accuracy in ITC claims by reconciling the details of inward and outward supplies. However, this section was omitted with effect from 1st October 2022 via Notification No. 18/2022 –

The GST framework mandates compliance from registered taxpayers, including the filing of various returns. One crucial aspect for newly registered taxpayers is Section 40 of the CGST Act, which deals with the First GST Return. This provision ensures that all outward supplies made between the date of liability and the date of registration grant are

Section 37 of the CGST Act, 2017, lays down the provisions for furnishing details of outward supplies by a registered person. It mandates the electronic submission of outward supply details within a prescribed time frame and outlines the conditions for rectification of errors and omissions. This blog provides a comprehensive guide on Section 37, its

Maintaining proper books of accounts and records is a critical compliance requirement under the GST regime. Section 36 of the CGST Act, 2017, specifies the period for which these records must be retained. Understanding this provision is crucial for registered taxpayers to ensure compliance and avoid penalties in case of audits or legal proceedings. What

The GST framework in India incorporates mechanisms to rectify tax invoices issued for the supply of goods or services. Section 34 of the CGST Act governs the issuance of credit and debit notes to adjust taxable values and tax liabilities. This article provides a comprehensive understanding of Section 34, its provisions, and compliance requirements. What

In the dynamic landscape of GST compliance, businesses must ensure that their registration details remain accurate and up to date. Section 28 of the CGST Act lays down the provisions for the amendment of GST registration. This section is crucial for registered taxpayers as it specifies the procedure for modifying registration details, ensuring transparency and

The GST framework in India is designed to ensure transparency and compliance in tax collection. Section 32 of the CGST Act, 2017, plays a crucial role in preventing unauthorized collection of tax. It explicitly prohibits both unregistered and registered persons from collecting GST in an unauthorized manner. Understanding this provision is essential for businesses, taxpayers, and

The GST framework in India mandates businesses to register under the CGST Act, SGST Act, or UTGST Act, depending on their jurisdiction. Section 26 of the CGST Act, 2017, provides the concept of deemed registration, ensuring a seamless registration process across different tax jurisdictions. What is Deemed Registration Under Section 26? Section 26 establishes the