When Tata Play Ltd. and a cluster of similarly placed assessees approached the Madras High Court, they were not merely contesting an executive delay they were questioning the boundaries of delegated legislative power of the GST regime. At the heart of the litigation laid two central tax notifications, namely Notification
Introduction The Goods and Service Tax (GST), introduced in 2017 in India, aims at structuring the indirect tax system by bringing multiple taxes under one umbrella. The Reverse Charge Mechanism (RCM) is a new concept, which puts the onus of liability to pay tax on the recipient (buyer), whereas in
The legal landscape in Delhi just got stronger. J. P. Associates, a leading law firm renowned for its expertise in Intellectual Property Rights (IPR) and Indirect Taxation, is proud to announce the opening of its new branch in New Delhi. For over two decades, J. P. Associates has earned the trust of clients across India
INTRODUCTION: India’s GST compliance environment is undergoing a major upheaval as a result of two important amendments that will take effect on July 1, 2025. Initially, following auto-population, the GSTR-3B report will be locked, preventing manual modification of figures extracted from the Invoice Furnishing Facility or GSTR-1. The updated GSTR-1A form must
WHAT IS TARIFF? Countries frequently confront restrictions in terms of natural resources and production capacity, necessitating commerce with other countries to meet the needs and demands of their citizens. However, international trade is not always easy, as policies, geopolitical issues, and market competitiveness can all cause friction between trading partners. Tariffs
Introduction The Goods and Services Tax (GST in India) represents one of the most significant indirect tax reforms in the history of independent India. It was introduced to consolidate a complex system involving multiple indirect taxes levied by the Centre and the States into a single and simplified tax system.
“Exploring Legal Lacunae and Legislative Imperatives in India’s Indirect Tax Regime” Introduction: Welcome to the metaverse, a realm where reality bends, your neighbour might be a lifelike tiger, yoga unfolds among the stars, and digital fashion flaunts price tags that rival the real world. As surreal as that sounds, it’s real—and
Abstract India’s Goods and Services Tax (GST), launched in 2017, has transformed the nation’s indirect taxation environment, with significant implications for intellectual property (IP) creation. This article discusses how certain GST exemptions, like those applicable to the temporary transfer of copyright in original literary, dramatic, musical, or artistic works, serve
Introduction: The visionary reforms of Digital Integration At the dawn of GST’s (Goods and Services Tax) Introduction in India’s Tax policy,[1] the reform was heralded to bring about a paradigm shift, modernizing tax administration by integrating advanced technologies into the compliance process, simplifying the same, by embedding digital aids into the fabric of
INTRODUCTION The Indian economy has undergone a massive change in consumer behavior in recent years, none so evident than in the increasing popularity of the second-hand goods market. Refurbished smartphones, pre-owned cars, secondhand luxury: Their appeal is swelling across both urban and rural landscapes. Driven by rising costs, eco-consciousness, and the emergence
When Tata Play Ltd. and a cluster of similarly placed assessees approached the Madras High Court, they were not merely contesting an executive delay they
Introduction The Goods and Service Tax (GST), introduced in 2017 in India, aims at structuring the indirect tax system by bringing multiple taxes under one
The legal landscape in Delhi just got stronger. J. P. Associates, a leading law firm renowned for its expertise in Intellectual Property Rights (IPR) and Indirect Taxation, is proud
INTRODUCTION: India’s GST compliance environment is undergoing a major upheaval as a result of two important amendments that will take effect on July 1, 2025. Initially,
WHAT IS TARIFF? Countries frequently confront restrictions in terms of natural resources and production capacity, necessitating commerce with other countries to meet the needs and
Introduction The Goods and Services Tax (GST in India) represents one of the most significant indirect tax reforms in the history of independent India. It
“Exploring Legal Lacunae and Legislative Imperatives in India’s Indirect Tax Regime” Introduction: Welcome to the metaverse, a realm where reality bends, your neighbour might be
Abstract India’s Goods and Services Tax (GST), launched in 2017, has transformed the nation’s indirect taxation environment, with significant implications for intellectual property (IP) creation.
Introduction: The visionary reforms of Digital Integration At the dawn of GST’s (Goods and Services Tax) Introduction in India’s Tax policy,[1] the reform was heralded to bring
INTRODUCTION The Indian economy has undergone a massive change in consumer behavior in recent years, none so evident than in the increasing popularity of the second-hand
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