April 6, 2024 – Rattan Advocates

OPPORTUNITY OF PERSONAL HEARING UNDER SECTION 75(4) OF GST : EVOLUTION OF JUDICIAL INTERPRETATION AND ENFORCEMENT OF NATURAL JUSTICE

August 13, 2026

The goods and services tax regime was introduced in the year 2017, replacing the fragmented system of taxation including VAT, service tax, excise duty, entertainment tax, and octroi in India. It was implemented through 101st Amendement in the Indian Constitution laying down major changes in the country’s taxation system. The requirement of personal hearing under […]

ARTIFICIAL INTELLIGENCE IN GST LAW

August 13, 2026

Introduction The Indian Goods and Services Tax (GST) framework is one of the most technology-intensive tax systems in the world. With vast volumes of transactional and compliance data generated daily, Artificial Intelligence (AI) has emerged as a critical tool in GST administration. AI is reshaping compliance monitoring, enforcement, legal research, and dispute resolution. However, its […]

New GST Updates 2025

September 11, 2025

Finance Minister of India, Nirmala Sitharaman has announced that the GST Council had decided to move to a two-tier rate structure. Effective from September 22, 2025, the GST structure will have two major slabs of taxes: 5 per cent and 18 per cent. Finance Minister said that life and health insurance policy premiums will no longer […]

Notification No. 07/2025 and GST & Taxation Reforms in Union Budget 2025

April 26, 2025

Notification: The Central Board of Indirect Taxes and Customs (CBIC), following the 55th GST Council Meeting on December 21, 2024, issued Notification No. 07/2025-Central Tax (Rate), which amends the applicability of the Reverse Charge Mechanism (RCM) for sponsorship services. This change alters the tax responsibility for body corporates by shifting their sponsorship services from the […]

Advisory on reporting values in Table 3.2 of GSTR-3B

April 26, 2025

Goods and Services Tax Network (GSTN) issued an advisory regarding the reporting of inter-state supplies in Table 3.2 of Form GSTR-3B which is effective from the April 2025 tax period. The advisory has been explained as below: Method for Modification or Amendment Key Points to Remember While Filing GSTR-3B (Disclaimer: This information is meant primarily […]

Change in rate on Sale of old and vehicles including electric vehicles (EVs)

April 26, 2025

Change in rate on Sale of all old and used vehicles including electric vehicles (EVs) except categories which already taxed at 18% – Notification No. 04/2025 – Central Tax (Rate) The CBIC, has issued an amendment to the Notification No. 8/2018-Central Tax (Rate) i.e. Notification No. 04/2025 which aims to increase the GST rate from […]

Highlights of 53rd GST council Meeting held on 23/06/2024

June 27, 2024

* Penalties & Interest for the FY 2017-18 to 2019-20 waived off if taxpayer pay complete tax amount by 31,March,2024(excluding cases of erroneous refund section(128A). * ⁠The deadline to claim input tax credit on invoices and debit notes from FY 2017-18 to 2020-21 has been extended to Nov 30, 2021 through form GSTR 3B filing […]

Parallel Proceedings under GST

June 10, 2024

The idea of Goods and Services Tax Act based upon the principle “One Nation, One Tax” which means that the tax payer shall be levied a single tax instead of other different taxes prevailing in earlier regime. With this idea in mind, the legislature has inserted section 6 under the Act whereby the authorization of […]

Brief on Show Cause Notice under Section 73 of GST Act, 2017

May 4, 2024

Introduction A show cause notice is a preliminary step taken by an authority before taking any disciplinary action against anyone. It gives a chance to the recipient to explain why a certain action should not be taken against him. In Goods and Services Tax Act, 2017, the provision of issuing a show cause notice is […]

Interest Provisions under GST

April 14, 2024

Brief on Section 50(1) of GST Act, 2017 Introduction: Interest is a percentage of amounts that one pays or recovers on the total amount over a certain period of time. Since the inception of money markets, the concept of interest has evolved. It plays a crucial role in money markets and overall economic health. Like […]