This article examines the key GST amendments proposed in the Union Budget 2026–27 through the Finance Bill, 2026, covering changes to valuation, credit notes, refunds, and intermediary services. It analyses these reforms within the constitutional framework of Articles 246A and 279A and considers relevant Supreme Court decisions, highlighting their impact
An in-depth analysis of Union Budget 2026–27 examining its growth strategy, sectoral priorities, fiscal discipline, and the limited relief offered to middle class taxpayers.
Government of India issues revised guidelines (18.09.2025) on MRP revision after GST revision. Newspaper ads waived, packaging relief till March 2026. Learn key compliance updates.
Learn Section 75 of CGST Act in detail. Understand GST tax determination, adjudication, penalties, hearings, timelines & recovery provisions for taxpayers.
Understand the key differences between Section 73 and Section 74 of CGST Act. Learn about penalties, limitation, fraud allegations, and SCN defence strategies.
The most pertinent questions in the minds of business persons right now are regarding the MRP Revision After GST Rate Cut. Explore how GST 2.0 impacts Maximum Retail Price (MRP) revisions in India. Learn about DoCA guidelines, Legal Metrology compliance, consumer rights, pharma and e-commerce pricing rules, and how businesses
India introduces GST 2.0 effective from September 22, 2025, simplifying the tax structure with four slabs 0%, 5%, 18%, and 40%. Essentials like food, healthcare, and education get cheaper, while luxury and sin goods face higher taxation. This article explains the new GST rates, what gets cheaper, what gets costlier,
J. P. Associates, a leading law firm in Intellectual Property Rights (IPR) and Indirect Taxation, has opened a new office in New Delhi. Now offering expert legal services in trademarks, patents, copyrights, designs, GST, and startup compliance to businesses, innovators, and entrepreneurs across Delhi-NCR.
The Indian Union Budget 2024-25, presented by Finance Minister Nirmala Sitharaman, marks a pivotal moment for the NDA government’s third term. Emphasizing ‘Ease of Doing Business,’ the budget prioritizes the middle class, MSMEs, and job creation, with significant allocations for infrastructure, healthcare, education, and agriculture. Key initiatives include increased income
As per the rules of the Bar Council of India, we are not permitted to solicit work and advertise. By clicking on the “I Agree” below, the user acknowledges the following:
The information provided on this website is solely available at user’s own request for informational purposes only and it should not be interpreted as soliciting or advertisement. We are not liable for any consequence of any action taken by the user relying on material/information provided under this website. In cases where the user has any legal issues, he/she in all cases must seek independent legal advice.