GST Archives - B.K. Khemka & Co.

GST

Fast-Track GST Registration: Hidden Compliance Limits Explained

Fast-Track GST Registration under Rule 14A: Balancing Speed with Compliance Constraints In the evolving landscape[…]

GST

GST on RWA Corpus Fund and Water Supply: Taxability and Compliance Guide

GST Implications on Residential Welfare Associations: Analyzing the Recent AAR Ruling for Godrej United Owner’s[…]

GST

Bombay HC Ruling: No GST on Assignment of Leasehold Rights Explained

Bombay High Court’s Landmark Ruling: No GST on Assignment of Leasehold Rights In a significant[…]

GST

Calcutta HC Restores GST Registration: No Fraud, Only Return Default

Calcutta High Court Breathes New Life into Cancelled GST Registrations: A Relief for Return Defaulters[…]

GST

Madras HC Rules on Personal Tax Recovery from Directors Under Section 89

Madras HC Ruling: Restricting Personal Liability of Directors Under Section 89 of CGST Act In[…]

GST

Delhi High Court Quashes GST Order: SCN Under Additional Notices Tab

Delhi High Court Quashes GST Order: The ‘Additional Notices’ Tab Trap for Taxpayers In a[…]

GST

Maximizing Export of Services: GST and FEMA Compliance in the Digital Age

When Dollars Don’t Come Home: Navigating Export of Services under GST and FEMA In the[…]

GST

No Waiver of 10% Pre-Deposit for GST Appeal Penalty: Telangana HC

No Waiver of 10% Pre-Deposit for Appealing GST Penalty Even If Tax Paid: Telangana HC[…]

GST

Kerala HC: ITC Cannot Be Denied for Delay in Filing GST Returns Under Sec 16(5)

Kerala High Court Rules: ITC Cannot Be Denied for Late GST Return Filing Under Section[…]

GST

GSTR-3B Interest Calculation Revised: Cash Ledger Balance Now Factor from Jan 2026

New Interest Calculation in GSTR-3B: Cash Ledger Balance Relief from January 2026 Introduction to the[…]

GST

New GST Rule 2026: Tax on MRP, Not Sale Price (What You Need To Know)

GST Twist from Feb 2026: Pay Tax on MRP, Not Sale Price for Tobacco Goods[…]

GST

Gujarat HC Ruling: ITC Refund Barred Post-Amalgamation Scheme Approval

Refund of ITC Barred Post-Amalgamation: Gujarat High Court Ruling Explained Understanding the Case Background The[…]

GST

GST on Rent 2026: Residential vs. Commercial Property Rules & Rates

GST Treatment on Rent in 2026: Living or Doing Business? That One Question Decides The[…]

GST

ITC Refund on Zero-Rated Supplies Under GST: A Guide

Exempt Yet Refundable: ITC Refund on Zero-Rated Supplies Under GST Under GST, exporters and suppliers[…]

GST

Karnataka High Court GST Ruling: Liquidated Damages Exempt from Taxability

Liquidated Damages and GST: Karnataka High Court Delivers Landmark Ruling on Non-Taxability Understanding the Karnataka[…]

GST

Key GST Changes in 2025: A Complete Year-End Recap for Indian Businesses

Key GST Changes that happened in 2025 GST in 2025 marked a major shift with[…]

GST

GST Rate Cuts: How Lower Taxes Boost Dairy, Food Processing, & Agriculture Cooperatives

GST Rate Cuts: A Major Boost for Dairy, Food Processing, and Agriculture Cooperatives The Government[…]

GST

Allahabad HC Grants Bail in Rs. 185 Crore GST Fraud Case

Allahabad High Court Grants Bail in Rs. 185 Crore GST Fraud Case The Allahabad High[…]

GST

Penalty Under Section 271F Deleted as Income Tax Return Filed Within Time

Penalty Under Section 271F Deleted as Income Tax Return Filed Within Time Understanding Section 271F[…]

GST

Assessment Order Quashed for Ignoring Assessee’s Reply on Section 194Q TDS Issue

Assessment Order Quashed for Ignoring Assessee’s Reply on Section 194Q TDS Issue: Gujarat High Court’s[…]

GST

Section 54 Deduction Eligible on Actual Investment, Not Ownership Share ITAT Mumbai

Section 54 Deduction: Based on Actual Investment, Not Ownership Share – ITAT Mumbai’s Key Ruling[…]

GST

Credit Notes under GST: The Hidden Deadline Every Business Must Know

Why November 30, 2025, Is the Most Crucial Date for GST Credit Notes For every[…]

GST

Consolidated GST Proceedings for Multi-Year ITC Fraud Permissible: SC

Supreme Court Upholds Validity of Consolidated GST Proceedings and Email Service for Multi-Year ITC Frauds[…]

GST

Understanding Deferred Tax Assets and Liabilities

Understanding Deferred Tax Assets and Liabilities Under the Income-tax Act, 1961 Deferred tax is a[…]

GST

Why Legal Compliance Matters Most After LLP Registration

Why Legal Compliance Matters Most After LLP Registration Registering a Limited Liability Partnership (LLP) in[…]

GST

No Legal Restriction on Inter-State Transfer of CGST/ IGST ITC on Merger of companies

Understanding the Key Changes in GSTR-9 Table 8A & 8B for FY 2024–25 The Central[…]

GST

Gujarat HC Allows Refund of ISD-Distributed IGST Credit to SEZ Unit

Reassessment Upheld but Additions Deleted: Key Insights from ITAT Delhi’s Recent Judgment The Income Tax[…]

GST

GSTR-9 Table 8A & 8B: Key FY 2024–25 Changes