Draft Appeal for Demand made for Non-Existing dealer
Form GST APL-01 [See Rule 108(1)] Appeal to Appellate Authority In the Court of Additional/Joint/Special Commissioner (Appeal) …., Delhi Goods and Services Tax (GST) M/s XXX Through their Partner Mr. XXX (Appellant) Versus State Tax Officer Class-II/AVATO Ward-72, Zone-4, Delhi GST (Respondent) 1 GSTIN/TEMPORARY ID/UIN 07A….W 2 Legal name of the appellant XXX 3 TRADE NAME, […]
Draft Appeal for fake invoice case whereas adjudication made ex partie
Form GST APL – 01 Appeal to Appellate Authority 1 GSTIN/TEMPORARY ID/UIN 2 Legal name of the appellant 3 TRADE NAME, IF ANY 4 Address 5 Order No & Date 6 Designation of the officer passing the order appealed against 7 Date of communication of the order appealed against 8 Name of the authorized representative […]
Draft Appeal for demand made on ITC mismatch in GSTR 2A Vs 3B
Form GST APL – 01 Appeal to Appellate Authority 1 GSTIN/Temporary ID/UIN 2 Legal name of the appellant 3 Trade Name, if any 4 Address 5 Order No & Date 6 Designation of the officer passing the order appealed against 7 Date of communication of the order appealed against 8 Name of the authorized representative […]
Master Reply (KEY ISSUES HANDLED IN GST)
1. Whether Supplier Registration cancelled post invoice date has relevance? 2. Whether ITC reversal can be sought on the sole ground that registration of the Supplier has been cancelled from retrospective effect? 3. Whether High Court Judgements holding buyer bone fide is relevant? 4. How to handle time gap between inquiry and date of SCN? […]
Review petitions against Supreme Court judgment upholding 28% GST on online gaming
GST Update Analysis ANAYLITICAL VIDEO: INTRODICTION The controversy relates to the GST treatment of online gaming activities involving real-money participation. The online gaming industry had consistently argued that GST should be levied only on the platform fee (Gross Gaming Revenue – GGR) charged by the gaming platform and not on the entire amount staked by […]
GST Council May Allow ITC on Company Cars & Group Health Insurance – Major Relief Proposed for Businesses
GST Update Analysis ANAYLITICAL VIDEO: INTRODICTION The GST Law Committee has proposed significant amendments aimed at improving the ease of doing business by allowing companies to claim Input Tax Credit (ITC) on certain business expenditures that are presently blocked under Section 17(5) of the CGST Act. If approved by the GST Council, businesses may soon […]
CBIC Clarifies GST Jurisdiction After Change in Principal Place of Business – What Every Taxpayer Must Know
Analysis of Circular No. 255/01/2026-GST dated 25 June 2026 Introduction One of the most common practical issues faced by taxpayers under GST arises when they change their Principal Place of Business (PPOB), resulting in the transfer of their GST registration from one jurisdiction to another. Such migration often creates uncertainty regarding which GST officer is […]
Haryana GST Department Mandates Postal Intimation of Show Cause Notices and Demand Orders – Major Relief for Taxpayers
Haryana GST Department Mandates Postal Intimation of Show Cause Notices and Demand Orders – Major Relief for Taxpayers Haryana GST Department Issues New Instructions for Communication of GST Notices and Orders The Excise & Taxation Department, Haryana has issued Instruction No. 02/2026/GST-II dated 01.06.2026, directing GST officers to additionally send important GST notices and demand […]
Simplified Explanation of Notification No. 53/2023 – Central Tax
Simplified Explanation of Notification No. 53/2023 – Central Tax Heading: Special Procedure for Filing GST Appeals After Deadline Purpose of the Notification: This notification provides a special procedure for taxpayers who missed the deadline to file an appeal against orders under Sections 73 and 74 of the Central Goods and Services Tax (CGST) Act, 2017. […]
Simplified Explanation of Notification No. 54/2023 – Central Tax
Simplified Explanation of Notification No. 54/2023 – Central Tax Heading: Amendment to GST Registration Procedure for Certain States Purpose of the Notification: This notification updates the list of states and union territories where a specific GST registration provision does not apply. Key Details: Legal Basis: Authority: This amendment is made under sub-rule (4B) of Rule 8 […]