GST Rulings impacting businesses in Gujarat

Recent decisions of the Gujarat High Court and the GST Appellate Tribunal (GSTAT) provide useful guidance on several recurring issues under GST. This one-hour session will examine the reasoning and practical implications of selected rulings concerning input tax credit (ITC), refunds, rights arising from lease arrangements, and many procedural matters. The discussion will also consider how these decisions may influence the handling of ongoing assessments, notices, and disputes.

The session is intended for businesses in Gujarat and will focus on practical points that may assist in reviewing current matters and preparing future responses.

Key discussion points:

• What happens to your already availed ITC where the supply itself is declared as non taxable?

• What would be quantum of interest payable when you do not make payment to your vendor within 180 days?

• All charges/ fees levied by government would attract GST under reverse charge mechanism or there are any exceptions?

• What happens when you pay tax under RCM avail ITC and utilized also and subsequently levy declared ultra vires - can you claim refund?

• Non generation of e-way bill can invite penalty in all cases? What would be the situation where there is no tax payable?

Speakers -

• Jigar Shah, Executive Partner

• Priyanka Kalwani, Partner

• Aanchal Kesari, Principal Associate

• Amber Kumrawat, Principal Associate