This blog provides a detailed and structured analysis of the powers vested in GST officers under the CGST Act, 2017 covering appointment, jurisdiction, assessment authority, audit mechanisms, and enforcement tools such as inspection, summons, and arrest. It explains how the legal framework ensures a balance between revenue protection and taxpayer rights.

GST Returns & Reconciliations

GST Records

GST Offences & Penalties

GST Audit & Assessment

GST Act

GST Software

GST Updates

The Powers of GST Officers: A Comprehensive Analysis of the Legal Framework for Assessment, Enforcement, and Recovery

Article 265 of the Constitution of India strictly mandates that "No tax shall be levied or collected except by authority of law". This constitutional safeguard acts as a dual prohibition against arbitrary state action: the law must explicitly authorise both the imposition (levy) of a tax and the procedure for its actual recovery (collection). In this framework, the principle that "Payment ≠ Acceptance" acts as a crucial defense for taxpayers against unjust tax collections.

GST Inspection

GST Appeals

GST Payment is Not Acceptance

Every month, hundreds of transactions flow quietly between branches, subsidiaries, holding companies, and affiliates. No arm-twisting. No open-market negotiation. Just an inter-company invoice, sometimes for a token amount, sometimes for nothing at all. This is where GST auditors look first.

Related-party transactions are structurally designed to serve group interests rather than reflect commercial reality. If your business has branches across states, a holding-subsidiary structure, or even an employer-employee relationship involving perquisites, you are already a party to related-party supplies. The question is not whether GST applies. The question is whether you have valued and discharged it correctly.

GST Payments

Related Party Transactions Under GST: Rule 28 Explained

An analysis of two landmark Calcutta High Court decisions — Damroo Enterprise vs State of West Bengal and Ashish Kumar Sharma vs Deputy Commissioner — examining the limits of writ jurisdiction under Article 226, the scope of CBIC Circular No. 76/50/2018-GST protection, Section 129 penalty principles for expired e-way bills, and six key practitioner takeaways on GST transit detention.

GST E- Way Bill

GST in Transit: When the E-Way Bill Tells a Different Story

When the goods are transported by railways, the e-way bill has to be generated by the registered supplier or recipient of goods.

GST Supply

E-Way Bill For Transportation Of Goods By Railways

E-way Bills are required in the case of transhipment of goods. At the time of generating the E-Way Bill, the mode of transport (Road, Rail, Air Ship) is to be mentioned in Part B of the form EWB-01.

E-Way Bill Rules For Transhipment Of Goods

Understand what an e-way bill is, when it’s required, how to generate it, and the key compliance mistakes to avoid under GST. This beginner’s guide simplifies India’s e-way bill rules with real-world examples and practical checklists.

Demystifying the GST E-Way Bill: A Beginner's Guide

This article lists out a comprehensive checklist for e-way bill solutions to find an IT vendor. It is important to automate GST e-way bills.

Evaluation Checklist for E-WAY BILL Solution

An e-way bill is a mandatory document for the inter-state movement of goods under GST. This guide provides a comprehensive checklist and key precautions to take during e-way bill generation, helping you avoid common mistakes, understand the validity period, and ensure full GST compliance for your consignments.

E-Way Bill Precautions: A Guide to Inter-State GST Compliance

Under GST act export means to supply goods outside the border of India whereas import means the supply of goods inside India through international borders. Exports and Imports plays a vital role in the growth of the economy.

Export and Import Under GST

Transporter ID is a Unique Identification Number that is of 15 digits and is allotted to an unregistered Transporter.

What is Transporter ID?

E-way imports and exports have been considered as inter-state supplies under the GST act, the e-way bill is required to be issued for these transactions as well.

E-Way Bills for Imports and Exports

Under certain circumstances, the buyer may be the one required to generate an e-way bill. The manner regarding the e-way bill generation

E-Way Bill Generation by End-Consumer

You can calculate eway bill distance using the MAP feature. This feature helps the taxpayer to ascertain the approximate distance from the place of supply to the place of a recipient of that supply.

How to Calculate Distance in the E-Way Bill

E-Way Bill under Various Methods of transportation can be used for transporting a consignment from origin to destination. These may include delivering goods using dealer’s own vehicle, hired vehicle.

E-Way Bill under Various Methods of Delivery

E Way Bill

This page lists all articles, blogs, news updates, summary of notifications and circulars relating to GST E- Way Bill

GST E- Way Bill

GST in Transit: When the E-Way Bill Tells a Differ...

By: Abhishek Raja Ram

E-Way Bill For Transportation Of Goods By Railways

By: Sakshi Jain, CA LLB

E-Way Bill Rules For Transhipment Of Goods

By: Sakshi Jain, CA LLB

Demystifying the GST E-Way Bill: A Beginner's Guid...

By: Abhishek Raja Ram

Evaluation Checklist for E-WAY BILL Solution

By: Prakash Matre

E-Way Bill Precautions: A Guide to Inter-State GST...

By: Abhishek Raja Ram

Export and Import Under GST

By: Sakshi Jain, CA LLB

What is Transporter ID?

By: Sakshi Jain, CA LLB

E-Way Bills for Imports and Exports

By: CA Kamal Sakle

E-Way Bill Generation by End-Consumer

By: Sakshi Jain, CA LLB

How to Calculate Distance in the E-Way Bill

By: Sakshi Jain, CA LLB

E-Way Bill under Various Methods of Delivery

By: Sakshi Jain, CA LLB

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