Articles - G N Law Associates: overcome complex business and corporate indirect tax challenges.

2024

#	Articles
1	The need for a GST settlement scheme, by Arvind P Datar, K Vaitheeswaran & G Natarajan
2	Hue and cry over extension of time
3	Time limits for passing orders / issuing SCNs, under Section 73 & 74
4	Time_limit_to_file_appeals_in_GSTAT
5	Ease the compliance - Indian Express, Delhi, 18-5-2024
6	53rd GST Council meeting - 16 Circulars explained
7	Make the amnesty equitable
8	FAQ on Section 128A
9	Reverse Charge mechanism for Metal Scrap
10	Renting of immovable property exemptions and RCM
11	Safari Fallout

2023

#	Articles
1	Budget 2023 – Important Changes in GST
2	Notifications w.e.f. 01.04.23

2022

#	Articles
1	Fuelling GST reforms – ITC matching
2	A DRI Story
3	Gujarat High Court rejigs Land Valuation for levy of GST.
4	Has the Supreme Court clipped the wings of GST Council?
5	GST Tribunal – the mirage.
6	Compromising composite supply.
7	Rate of Tax for Debit Notes
8	FAQ on re-opening of TRAN
9	Export Freight – Taxable from 01.10.2022
10	Rule 37 amendment - Implications for taxpayers

2021

#	Articles
1	Welcome amendments in Section 129 and 130 of the CGST Act
2	Time limit for availing ITC
3	Covid relief notifications on interest and late fee
4	FAQs on GST Liability by RWA on Member's Monthly Subscription
5	Is RERA an “aggrieved person” and file appeal?
6	The Supreme Court judgement on reservation – An analysis
7	Madras High Court strikes down TN ban on online rummy and other games.
8	A compilation on Service Tax levy on Advocates.
9	Wrong ITC and interest liability
10	The story of inverted rate refund.
11	An odyssey through GST rate changes
12	Omnibus amendments
13	Bombay High Court on GST Transitional Credit
14	Amendment to CGST Act, notified.
15	Correct Approach of the Madras HC on RWA maintenance issue.
16	Govt. Authority & Govt. Entity from 01.01.22

2020

#	Articles
1	All is well with RCM on Renting of motor vehicles?
2	The war over interest
3	Refund related amendments through CGST
4	SVLDRS due date extensions
5	Giving them their dues is no alms
6	Queen's Necklace on a platter.
7	Compensation to states = the biggest compromise.
8	Advance Ruling - make it everyone's darling
9	Why exemption is required for export freight
10	Extensions - benevolent or belligerent
11	Vodafone vs Common-man
12	Education CESS - the spoilt fruit
13	All about QRMP
14	Goverment wins Lottery

2019

#	Articles
1	CBEC’s Little boy
2	Transfer of Business and GST
3	Advance Ruling on Canteens – The Pandora’s (tiffin) box
4	Understanding Anti-profiteering
5	Recovery of disputed credits – Overstepping by CBICs
6	FAQ on Employee Canteens.
7	GST liability of landowners under Joint Development Agreements
8	GST virus infests Columbia Hospitals
9	ITC Alarm
10	FAQ on TDS (GST)
11	All about “OIDAR”
12	What is the interest payable for ITC demands?

2018

#	Articles
1	Inventory write off – Pre and Post GST scenario
2	CIF imports and ST/GST liability on ocean freight
3	CENVAT Credit on GTA outward – SC applies the brake
4	Cross charge and GST implications

2017

#	Articles
1	Support Structures
2	Cross utilisation of SGST credit
3	Rule 7 of ITC Rules
4	GST Vs Service Tax – What is payable during transition?
5	FAQ on Transitional credits
6	A bemused CA
7	Car rental agencies in a fix
8	Cross border RCM
9	Export freight inequity
10	Joint Development Agreements and GST Implications
11	Transitional credit for builders
12	What is “cab”?
13	ITC on Capital Goods & Rule 43
14	GTA imbroglio
15	Works Contracts – Rate changes
16	Online Information and Database Access or Retrieval Service – Certain doubts
17	All about Reverse Charge
18	GST on travels business
19	GST on Hotels
20	Inventory Write off
21	Tribunal at crossroads
22	GST for ongoing constructions
23	Service Tax on ocean freight – The recent changes
24	Service Tax on ocean freight – A deep look

2016

#	Articles
1	A "Principal" mismatch?
2	ISD - Decodifed.
3	Certain snippets on ITC.
4	Transitional Credit ¬ Explained
5	Transitional Credit ¬ further explained
6	Impact on Construction Sector
7	Place of supply of services
8	Is Centeral Excise duty really gone?
9	Transport and Logistics
10	Registration Some practical issues
11	A criss-cross study.
12	All about job work
13	Tyrant time limit
14	A train odyssey.
15	Intermediaries
16	Supply & Consideration
17	Valuation
18	ITC on Motor Vehicles
19	CBEC
20	Waste & Scrap v. Rule 6
21	Rule 6 (4) of CCR, 2004 - Interpreted
22	Construction mess
23	Service Tax – 18 to 30 – Draconian
24	Questions galore on Rule 6
25	Ocean Freight and Budget Changes
26	Ruls 6 - Explained
27	Jai(tley) Ho for Construction Industry
28	FAQ on ISD
29	So soft on software

2015

#	Articles
1	Rent a cab and Reverse charge - Better to walk
2	Balance of CESS – Carry it forever?
3	FAQ on Swachh Bharat CESS
4	SC in Ispat - A combat on GTA outward cenvat credit?
5	Bye Bye to Education (CESSES)
6	GTA ST is on 30 %
7	New life to dead invoices
8	Hit on construction sector
9	"And", "or" game ended. For good?
10	Calculation of Customs CESS - The mess
11	The in"tax"icating story
12	Demystifying the rate change

2014

#	Articles
1	Commission Agents – Beware
2	Misery of “six months”
3	ISD – Always complex
4	Education and Service Tax – Back to first standard?
5	Bid Adieu to LTU
6	Draconian Interest
7	Never rent a cab
8	Refund under reverse charge – the reverse gear
9	Government authority – “and” or “or” doesn’t make any difference
10	Let us educate and not litigate, please
11	BTT – Will it bite or get beaten up?

2013

#	Articles
1	VCES Woes – I
2	VCES Woes – II
3	VCES Woes – III
4	Factory canteen and Service Tax
5	Bonanza for readymade garments
6	Short-living Stay orders
7	The Anti-climax
8	FAQ on VCES
9	Service tax on factory canteens
10	The LB answers a vexed question
11	Mr. P.C., Your attention please - I

2012

#	Articles
1	Negative Blues - I
2	Negative Blues – II - Another unintended impact on construction sector
3	Negative Blues - III - Service Tax applicability on Advocates / CAs, etc. from 1st July 2012
4	Negative Blues – IV - Speed Post Vs Courier
5	Negative Blues - V - A Brief Note on Reverse Charge Mechanism
6	Negative Blues – VI - GTA reverse charge
7	Negative Blues – VII - No more rebate of Service tax paid on export of service
8	Negative Blues – VIII - Checklist for Service Tax compliance after 1st July 2012
9	Negative Blues – IX - Composition scheme for ongoing contracts
10	Negative Blues – X - Employee recoveries
11	Negative Blues – XI - Dial Trouble for Room Service
12	Negative Blues – XII - JVs in construction
13	Negative Blues – XIII - Reverse charge for directors & security services – FAQ
14	Negative Blues – XIV - Never ending woes of construction industry
15	Negative Blues – XV - Vicious Rule 6
16	Service Tax on Construction Services
17	No CENVAT credit for refractory materials?
18	NCC - SC
19	Front and back on CCR
20	DTA duty calculation – Dare to Attempt
21	Retrospective – Not always retrograde
22	POT Transition needs an amendment
23	Construction sector – after negative list
24	Distribution of Credit by ISD
25	CESTAT and JS(R)
26	POT Bomb for the Dwarfs!

2011

#	Articles
1	CCR Amendments
2	Deadlier Interest
3	Point of Taxation – Unravelled
4	Rule 6 Roller-coaster
5	Input Service – Ready Reckoner
6	Input Service – Ready Reckoner
7	Point of taxation – Bad debts?
8	Counting Rs. 10 lakhs – Not so easy

2010

#	Articles
1	Bypass HC – For Good and Bad
2	MATA, PITA, GURU, TAX!!
3	Pre deposit – Deadlier than before?
4	AP HC on Composition Scheme - The Slip between the Cup and the Lip
5	Mustafa refund!
6	No end to tides and taxes in Port
7	Service tax on residential complex – will anybody answer?
8	Construction of residential complex – New Twist by P & H High Court
9	Rule 8 (3A) of CE Rules, 2002 – Is it all pervasive?

2009

#	Articles
1	Satyam Nahin Jeyathe
2	WC – Leakage Plugged
3	12 to 10.. How to be done?
4	Levy on Flats – Falls flat!
5	LB on Outward Transportatiom
6	No more nobles

2008

#	Articles
1	Mean, by all means!
2	Premature Withdrawal
3	Physicians samples – The LB twist!
4	To condone is divine!
5	The Tuglaq Durbar
6	Ceiling in Rate – Sealing of Fate?
7	“Associated Enterprises” – the lopsided amendment
8	Service Tax and SEZ
9	Returns galore
10	Economic Stimulus - Curse in Disguise for Textile Exports?
11	IT is not going to be easy!
12	Cure with a Scar
13	Rule 6 Calculus
14	The “PC” Budget
15	Tour de Service Tax
16	“Petty” Disputes Resolution Scheme

2007

#	Articles
1	Service Tax on Works Contract – A storm in the (S)T cup!
2	Omitted v. Repealed
3	Sentence before Trial
4	Posthumously Yours!

2006

#	Articles
1	Yours Coercively
2	Achilles Heel
3	CBEC – Central Board of Eternal Confusion
4	CESTAT to HIGH COURT – The forlorn road
5	Compounding of Offences – A Curse in Disguise?
6	DUS YA BHARA
7	Gone with the Wind
8	Good, Bad and the Ugly!
9	In and Out - Section 66A and Explanation to Section 65(105)
10	Inter-State Commerce and Section 4A Bloomers
11	Is Machino no more machismo?
12	MUNNABHAI I.R.S – II
13	Obligation on Obligation
14	Open Sesame
15	Rule 6 Jinx in Export of Service
16	SEC 66A - STATUS QUO ANTE
17	Sense and Sensibility
18	The Twilight Zone
19	Undue Hardship
20	Unjust Improvement

2005

#	Articles
1	ADD-TO-SUBTRACT
2	Advance Licence v. Rebate Of Duty
3	Captivating “Captive Consumption”
4	CBEC & GTA - NERO & ROME!
5	CESTAT, Chennai joins FM in his revenue drive!
6	DGST – The forgotten hero
7	Empire Vs Ujagar = S. Kumar
8	Export of Services vis-a-vis Import of Confusions
9	Green pasture in grave yard!
10	Gross Amount at Cross Roads…..
11	“SSI” for Service Tax - Kudos to FM!
12	Leaking Pipelines
13	LEVY ON GTA - ONLY BY PLA?
14	Loss Due To Profit
15	Million Dollar Baby
16	Rule Six in a fix
17	Settlement Commission – A Forlorn Forum
18	The Devil’s Advocate
19	The Empire Strikes Back
20	The Mummy Returns!
21	The Pharmaphobia
22	The Revenue Midas
23	The Taxation (C) Laws (Amendment) Bill, 2005
24	WHO AM I?

2004 - 2003

#	Articles
1	Volte face
2	Empty vessels made the most sound
3	Ek Dhoti ki Love story
4	Dye Hard
5	For a few dollars less
6	Immortal Amortisation
7	Interest under Section 11AB
8	Manufacture your capital goods
9	Kudos to the board
10	Is settlement commission only for “Registered Evaders”
11	One sparrow does not make a summer
12	Part of a part is not a part
13	Return of the dragon
14	Quantum of Credit on cotton yarn lying in stock – How to calculate
15	Punishment for non-payment of duty within due date – Legality thereof
16	Reverse Gear
17	The kitten is out of the bag
18	The road to simplification may as such lead to the graveyard
19	“,” Too insignificant – But it can make or mar
20	Vini – Vidi - Vici

Note:
The articles below were written in line with the legal position that existed as on the date of writing of the article. Any subsequent amendments in law or judicial interpretations thereof, shall be taken into account by the reader.