Advance Ruling under GST is a legal mechanism that provides clarity and certainty to taxpayers regarding the applicability of GST laws and regulations.
Under GST, taxpayers can seek an Advance Ruling from the Authority for Advance Ruling (AAR) on various matters related to the supply of goods or services or both being undertaken or proposed to be undertaken by the taxpayer.
Assessment under GST is a process by which the tax authorities examine the returns filed by taxpayers to verify the correctness of their tax liability. Read more...
Learn how a litigation management software can help you effectively manage tax litigation – Pre-GST and GST litigation, GST Audits and Legal Notices.
On-site inspections are conducted by the GST authorities to verify the accuracy and completeness of the information furnished by taxpayers in their returns, records, and other documents.
Pre-GST litigation comes under the indirect tax litigation category. Litigation and cases that are continuing from the pre-GST regime prior to July 2017 are all grouped under Pre-GST litigation. Cases related to Excise, Sales tax, VAT etc. are covered under this litigation system.
Adjudicating authority means any authority, appointed or authorized to pass any order or decision under GST Act, but does not include the Central Board of Indirect Taxes and Customs...
Read this comprehensive guide to managing GST litigation in India, including the steps involved, the key players involved, and the common challenges faced by businesses.
The term ‘litigation’ is officially defined as the process of taking legal action in a court of law. Majorly, there are two main types of tax litigation – Direct Tax and Indirect Tax. GST Litigation falls under the indirect tax litigation in India. Read the article to understand GST litigation in detail.
First Appellate Authority (in this case). In order to make an appeal to the First Appellate Authority, a person has to file form GST APL 1 within 3 months (extendable up to 1 month) of the issuance of order.
The judicial procedures for tax litigation in India are long and tedious. Know the basics of Tax Litigation in India, direct and indirect taxation, the sub-types of the two main types of taxation, and the litigation associated with it that businesses need to be aware of, in the article.
The government authorities have been on regulating the business laws strictly and are keeping a watch for tax fraud and mismatch cases etc. The best practice to avoid GST litigation is following the rules but mishaps happen all the time. So, here, we discuss, how to handle litigation in 5 easy steps.
