Legal topics directory
Find legal services, topic briefings, insights and lawyer profiles. Results link to existing pages; they are not legal advice.
2976 results. Page 46 of 100.
- GST insights
Advertising services to foreign clients: export or intermediary?
An Indian agency, a foreign brand, Indian media and Indian viewers. Four facts that make one of the hardest export questions in the Act.
- GST insights
Affordable housing at one percent: the conditions that decide eligibility
Two numbers, a carpet area and a value, and a project classification. Miss one and the rate multiplies by five.
- GST insights
Aggregate turnover: the computation that decides thresholds and obligations
One number decides registration, composition, e-invoicing, audit and several rules. Most companies compute it wrongly.
- GST insights
Alternative remedy and the exceptions the courts have carved
The rule is discretionary, not jurisdictional. Which is why the pleading decides the outcome.
- GST insights
Amendment of registration and the officer's discretion
Core fields need approval. Everything else does not. Knowing which is which saves weeks.
- GST insights
Amnesty for revocation of cancelled registrations
Windows that open and close. When one is open, a cancelled registration can be restored on payment.
- GST insights
Anti profiteering after the transition from the NAA: where the cases now go
The authority changed twice and the sunset has arrived. The pending cases have not gone away.
- GST insights
Section 61 scrutiny and ASMT-10: the first fork in the road
The cheapest place to end a dispute is the scrutiny notice. Most taxpayers treat it as correspondence and lose that chance.
- GST insights
Audit objections versus anti evasion investigation: two different files
Same taxpayer, same year, two authorities with different instincts. They should not be answered the same way.
- GST insights
Automobiles and auto components: the rate bands and the component question
Vehicles are taxed by specification. Components are taxed by what they are made for. Both propositions produce disputes.
- GST insights
Anticipatory bail and regular bail in GST offences
A documentary offence, an arrest without a determination, and a bail application that should be built on the record the department itself created.
- GST insights
Bank account attachment: getting it lifted fast
Payroll stops on a Friday. The remedy has to work by Monday.
- GST insights
Barter, exchange offers and non monetary consideration
Where the price is not the only thing changing hands, the value is not the price.
- GST insights
Bharti Airtel: the limits of rectifying a filed return, and what to do instead
The Supreme Court restored the primacy of the statutory mechanism. A return is not a spreadsheet you can revisit.
- GST insights
Bill to ship to transactions and Section 10(1)(b)
Three parties, two invoices, one deeming fiction, and a very large number of wrongly charged demands.
- GST insights
Ecom Gill: the judgment quoted in every ITC notice, and what it does not say
The Supreme Court told taxpayers what they must prove. Departments have been reading it as permission to disbelieve everything.
- GST insights
Casual taxable person and non resident taxable person registration
Two short term registrations for people doing business in a state where they have no presence.
- GST insights
Challenging a notification, rule or circular as ultra vires
The most productive ground in GST litigation, and the one that requires no constitutional argument at all.
- GST insights
Coerced DRC-03 payments during search: recovery and refund
A payment made at two in the morning is not a voluntary payment. The record made that night decides whether you get it back.
- GST insights
Compensation cess after the rate restructuring: what still attracts cess
The cess was designed to end. Its ending changed the arithmetic on stock, credit and contracts.
- GST insights
Composite supply versus mixed supply: the test, and the tax
Two definitions, one question, and a rate difference that can double a bill.
- GST insights
Composition scheme: eligibility, restrictions and exit
A simpler tax for smaller businesses, with three restrictions that decide whether it is actually cheaper.
- GST insights
Compounding of offences under Section 138
A route out of prosecution, on payment, subject to exclusions. It closes the criminal case, not the tax case.
- GST insights
Condonation of delay in GST appeals: what persuades, and what does not
One month, and only one month, before the Appellate Authority. After that the argument moves to a different court.
- GST insights
The constitutional challenges to ITC conditions: what has been decided, and what is still open
Credit is a statutory entitlement, not a vested right. That single proposition has decided almost every challenge — and it has limits worth knowing.
- GST insights
Corporate guarantees between group companies: the one percent rule
A treasury arrangement that generated a tax on a transaction with no cash flow at all.
- GST insights
Coupons, cashbacks and platform funded discounts
Who bears the discount decides whose taxable value it reduces. Usually the answer is nobody's.
- GST insights
Credit notes, debit notes and the recipient reversal linkage
A credit note reduces your tax only if the other side reverses its credit. That is a commercial problem disguised as a tax rule.
- GST insights
Cross border digital supplies and the OIDAR overlap
A platform in one country, a supplier in another, a consumer in India. Three provisions compete for the transaction.
- GST insights
Cross charge of common costs between branches
The most common departmental finding in a multi state group, and the one most often ignored until an audit.