Blogs
Kerala High Court’s Landmark Judgment on GST and Associations
The recent judgment of the Kerala High Court dated April 11, 2025, in the case of Indian Medical Association (IMA) Kerala State Branch vs. Union of India marks a watershed moment in the taxation of services provided by associations to their own members under the Goods and Services Tax (GST) regime. This decision not only struck down a key retrospective amendment, including Section 7(1)(aa) and section 2(17)(e), which had attempted to tax such services but also reaffirmed a...
Read moreCommon mistakes while filing RoDTEP Annual Return
If the RoDTEP claim of an exporter exceeds Rs. 1 crore, he is required to file the ARR within 31st March of the subsequent financial year. For FY 2023-24, the due date to file this return is extended till 30 June 2025[i]. Since this is a new return and involves estimations and assumptions, the exporters and consultants are still familiarizing themselves with the process and computation methods. This increases the chances of inadvertent errors, and wrong filings which may lead to a...
ISD - Advanced Issues
Introduction
Input Service Distributor (ISD) is a concept existing from the Service tax era. In GST regime, by way of Circular 199/2023 and specific interpretation of ISD provisions it was understood to be an optional compliance till 31.03.2024. However, from 1st April 2025 it is mandatory with necessary changes in the ISD definition w.r.t third party invoices which is attributable to another GSTIN or is attributable to two or more GSTINs with same PAN.
Key Features of GST-ISD are:... Read more