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 48 of 100.
- GST insights
Building the audit defence file before the audit begins
Everything an auditor will ask for, assembled in advance, in the order they will ask for it.
- GST insights
GST for automotive and auto components
Rate bands by specification, components by use, and dealer transitions that go wrong every time the rate changes.
- GST insights
GST for banking, NBFC and financial services
Exempt interest, taxable fees, a Rule 42 reversal that dwarfs everything, and a place of supply rule of its own.
- GST insights
GST for chemicals, petrochemicals and fertilisers
Classification at eight digits, an inverted structure in fertilisers, and detention risk on every hazardous consignment.
- GST insights
Classification disputes under GST: the principles the courts apply
Classification is not an opinion about what a product is. It is an exercise in sequence, and the sequence is the argument.
- GST insights
GST compliance calendar: the recurring dates that matter
Not a list of due dates. A list of the dates on which something is irrecoverably lost.
- GST insights
Are GST Council recommendations binding? What Mohit Minerals settled, and how to use it
The answer is no. The consequence is that every notification must be defended on its parent provision, not on a press release.
- GST insights
Limitation for GST demands: the year by year table you should keep in every file
Most demands are argued on merits and decided on dates. Build the table first.
- GST insights
GST for electronic commerce operators: the complete obligation set
A platform carries tax risk it did not create, on transactions it cannot see the inside of.
- GST insights
GST for education and edtech
An exemption drawn around a defined educational institution, and an entire industry that sits just outside it.
- GST insights
GST for energy, renewables and solar EPC
A supply of goods, a works contract, or a composite supply with a deemed split. Solar EPC has been all three.
- GST insights
GST enforcement: search, seizure, summons, arrest and attachment in one map
When enforcement starts, the tax question becomes the second question. Liberty and cash flow become the first.
- GST insights
GST for FMCG and retail
Discount schemes, free goods and thousands of stock keeping units at two or three rates. Volume turns small errors into large demands.
- GST insights
GST for healthcare and hospitals
Health care services are exempt. Almost everything a hospital also does is not.
- GST insights
GST for hospitality, hotels and travel
Accommodation tariffs decide the rate, the restaurant treatment and the credit position all at once.
- GST insights
GST for insurance after the individual policy exemption
An exemption on individual life and health premiums changed the credit position of an entire industry.
- GST insights
GST for IT, SaaS and software exports
Almost every dispute in this sector is a place of supply dispute wearing a different name.
- GST insights
Section 168A extensions: the challenge to extended limitation, and where the litigation stands
Almost every demand for 2017-18 to 2019-20 depends on a notification issued under Section 168A. Whether those notifications are valid is now the largest single question in GST litigation.
- GST insights
Limitation and interest: the working sheet for a GST demand
Six lines of arithmetic that decide whether a demand is worth fighting.
- GST insights
GST for logistics, warehousing and transport
A sector where the tax risk arrives at the roadside and the compliance risk arrives in a warehouse state you forgot to register in.
- GST insights
GST for manufacturing: the exposure map
Job work, plant credit, scrap and cross charge. Four heads that account for most manufacturing demands.
- GST insights
GST for mining and metals
Royalty under reverse charge, a rate on the mineral, and a credit position that depends on how the plant was built.
- GST insights
GST for MSMEs: the twelve decisions that matter
A smaller business cannot afford a tax department. It can afford twelve decisions taken properly.
- GST insights
Penalty and interest: what the department can and cannot add
Two thirds of a typical GST demand is interest and penalty. They are computed by default and conceded by default.
- GST insights
GST for pharmaceuticals and life sciences
Samples, expiry, contract manufacturing and the medicament boundary. Four heads, all documentary.
- GST insights
Rate change transition: time of supply, credit notes and stock in hand
Every rate change creates three weeks of disputes that last three years. The rules are in Section 14, and almost nobody reads them.
- GST insights
Rate finder and dispute risk flag: how to build one that is actually used
A rate master is a compliance control, not a lookup table. Six fields make it defensible.
- GST insights
GST on real estate: the complete developer position
Land, labour and time. Every real estate dispute is one of those three, disguised as something else.
- GST insights
Records, retention and the documents you must produce in year six
The audit arrives after the people who made the entries have left. The record is all that remains.
- GST insights
GST refunds: every category, every form, every deadline
A refund delayed is a loan the taxpayer never agreed to give. Most rejections are procedural, and most procedural rejections are avoidable.