Whatsapp
GST Compliance Reforms: Analyzing the 56th GST Council Meeting Outcomes
Introduction The 56th meeting of the GST Council, convened on September 3, 2025, under the chairpersonship of Union Finance Minister Nirmala Sitharaman, marked a transformative milestone in India’s indirect taxation journey [1]. This landmark session introduced comprehensive reforms that fundamentally restructured India’s
Cross-Border Taxation and India’s GAAR: Conflict or Coherence?
Introduction In an era of globalized business operations and sophisticated cross-border tax planning, nations worldwide have been compelled to develop robust anti-avoidance frameworks to protect their tax base. India’s response to this challenge culminated in the introduction of General Anti-Avoidance Rules (GAAR) under Chapter
Judicial Review of Advance Rulings under GST: Scope and Limitations
Introduction The introduction of the Goods and Services Tax (GST) in July 2017 marked a watershed moment in India’s indirect tax regime, consolidating multiple taxes into a unified structure. To provide certainty in this new tax landscape, the GST law incorporated the Advance Ruling mechanism – a procedure that allows taxpayer
TDS Defaults: Legal Remedies and Penal Consequences for Companies
Introduction Tax Deducted at Source (TDS) forms a critical component of India’s direct tax collection mechanism, designed to ensure the timely and consistent flow of revenue to the government while minimizing the burden of lump-sum tax payments on taxpayers. Under this system, certain entities, including companies, are designate
Faceless Assessment Scheme in India: Constitutional Challenges
Introduction The introduction of the Faceless Assessment Scheme in India represents one of the most significant structural reforms to the country’s tax administration system in recent decades. Notified initially through Notification No. 60/2020 dated August 13, 2020, and later codified through amendments to the Income Tax Act, 1