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 49 of 100.
- GST insights
GST registration in 2026: thresholds, documents and timelines
A registration is a licence to trade. Losing one, or failing to obtain one in time, stops a business faster than any demand.
- GST insights
Physical verification, biometric authentication and registration rejection
Most rejections are about an address, a document mismatch or a verification report you never saw.
- GST insights
GST show cause notice: how to read it, and how to answer it
A notice is an allegation with a deadline. The first hour should be spent on the notice, not on the merits.
- GST insights
GST for textiles and apparel
A long chain with different rates at each stage, job work at every step, and credit that accumulates at the fabric stage.
- GST insights
GSTAT appeals in 2026: limitation, pre deposit and the filing discipline that survives scrutiny
The Tribunal took eight years to arrive. In the last fifteen days before one deadline it received thirty thousand appeals. Volume is not the same as quality.
- GST insights
GSTAT Procedure Rules, 2025: the practitioner's walkthrough
A functioning Tribunal with its own procedure, its own portal and its own habits. The first appeals filed badly will be the ones that set the precedents.
- GST insights
Rectification and recall before the Appellate Tribunal
A mistake apparent on the record can be corrected without a fresh appeal. A rehearing cannot be obtained by calling it a rectification.
- GST insights
GSTR-1, GSTR-3B and the hard locking of auto populated values
The return is becoming a computed document rather than a declared one. That changes where errors have to be caught.
- GST insights
GSTR-2A and 2B mismatch notices: how to answer without conceding
The most numerous notice in India is a spreadsheet with a covering letter. It should be answered as an evidentiary exercise, not an accounting one.
- GST insights
GSTR-9 and GSTR-9C: reconciliation exposure and correction strategy
The annual return is not a formality. It is the document the department reconciles everything else against.
- GST insights
Goods transport agencies: reverse charge, the rate option and place of supply
A sector where the recipient usually pays the tax, and where the paperwork that proves it is a consignment note.
- GST insights
High seas sales, bonded warehouse transfers and Schedule III
Goods that are in India, but not yet in India for tax purposes.
- GST insights
HSN, common parlance and the General Rules of Interpretation
When the Tariff speaks, the market is irrelevant. When the Tariff is silent, the market decides.
- GST insights
Import of services and reverse charge under Section 5(3) of the IGST Act
Every foreign invoice is a potential self invoice. Most groups discover this in year four.
- GST insights
The Invoice Management System: how IMS changed the ITC dispute
Since October 2024 credit is not merely reported, it is accepted. An acceptance is a statement, and a statement has consequences.
- GST insights
Influencer, creator and affiliate income under GST
Income from four sources, three of them cross border, and a registration threshold most creators cross without noticing.
- GST insights
Input tax credit under GST: the complete 2026 position
Credit is where the department collects. Every condition in Section 16 is a place where a demand can begin.
- GST insights
Interest on delayed refunds under Section 56
Payable by law, rarely paid without being asked for, and almost never computed correctly by the department.
- GST insights
Interest on delayed payment: Section 50 and Rule 88B
Two provisions and one rule that between them decide a third of most demands.
- GST insights
Interest on wrongly availed ITC: availed, or availed and utilised?
The single most valuable arithmetic argument in GST. It is also the one departments compute by default and taxpayers concede by default.
- GST insights
Interim protection: stay, no coercive steps and conditional orders
In tax litigation the interim order is often the whole relief. It should be asked for precisely.
- GST insights
Intermediary services: characterisation, exposure and structuring
The single largest export refund dispute in India. It is decided on the agreement, not on the argument.
- GST insights
VKC Footsteps: why input service tax stays stuck in an inverted duty structure
The Supreme Court upheld a formula it described as anomalous, and told the GST Council to fix it. Five years on, the formula still decides your refund.
- GST insights
The Invoice Management System: accept, reject, pending and the consequences
Since October 2024, credit is not merely reported. It is accepted. An acceptance is a statement.
- GST insights
ITC on capital goods, CSR spend and free samples
Three heads that sit in different parts of Section 17 and get reversed together in every audit.
- GST insights
ITC restriction under Section 17(5)(c) and (d) for construction
Two clauses, two exceptions, and one retrospective amendment. The bifurcation of the project cost is the whole exercise.
- GST insights
ITC eligibility self assessment: the fifteen questions that decide the claim
A working checklist, in the order an adjudicating officer will ask them.
- GST insights
ITC on canteen, transport, insurance and other employee benefits
Two questions in every audit: is the credit blocked, and is the recovery from employees taxable. They must be answered together.
- GST insights
The invoice carries the wrong GSTIN. Is the credit lost?
A clerical error by a vendor becomes a demand in one state and an unusable credit in another. It is fixable if it is caught in time.
- GST insights
Job work: the rate, Section 143 and the classification overlap
A process performed on someone else's goods. Three things decide the tax: whose goods, what process, and whether the goods came back in time.