Reverse charge mechanism obliges registered recipients to pay GST on notified supplies even when supplier is below registration threshold.
Reverse charge under GST shifts payment responsibility to the recipient for notified supplies regardless of the supplier's turnover; a recipient who is a taxable person (registered or liable to register) must pay GST under reverse charge unless a specific exemption explicitly applies to that notified supply. (AI Summary)

Limitation on departmental appeal: only points arising from the adjudication order may be pursued on appeal.
Departmental appeals via the Commissioner's review are limited to points arising out of the adjudication order; a ground not raised in the Show Cause Notice was not considered in the order and therefore does not arise out of it. Authorisation to appeal on issues absent from the SCN or the adjudication is ineffective, and appeals founded on such unauthorized grounds are liable to be invalidated. (AI Summary)

Registration threshold: suppliers owe GST only from the date they become liable to register, not before.
GST liability to pay is limited to persons who are registered or liable to be registered; registration and payment obligations commence from the date a supplier becomes liable to register. Procedural provisions, including the limited scope for issuing revised invoices, apply only from that effective registration date, indicating tax is payable only on supplies occurring after the registration-liability date. Because unregistered suppliers cannot legally collect tax, requiring payment for earlier turnover that was not charged would be inconsistent with the statutory scheme. (AI Summary)

ITC reversal on undivided share of land excluded from GST is not required under allocation rules due to incidental use.
The article contends that reversal of input tax credit under Rule 42 is not required for the one third portion of consideration excluded from GST as attributable to the undivided share of land. It relies on the absence of express inclusion of undivided share of land within the expanded definition of exempt supplies, the CGST Rules' linkage of exempt land value to stamp duty (which is not separately assigned for undivided shares in flat sales), and the incidental nature of the land share such that common input services would not have been used in lesser quantity if that incidental element did not exist. (AI Summary)

Non-obstante clause limits applicability of time-bar on input tax credit only where genuine conflict exists.
A non-obstante clause yields overriding effect only upon clear contradiction; Section 16(2) is a restricting provision limiting entitlement granted by Section 16(1) and does not, by its non-obstante phrasing alone, negate the distinct time-limit restriction in Section 16(4). The clause must be read contextually and harmoniously with other subsections and legislative intent, so that multiple restrictions on input tax credit eligibility coexist unless a genuine inconsistency compels otherwise. (AI Summary)

GST on holding equity: classification-based demands lack statutory basis and fail the burden of proof requirement.
Revenue notices seek to tax "services of holding equity of subsidiary companies" by relying on a classificatory entry and residual rate notifications, but such entries cannot override statutory definitions: the executive lacks power to deem transactions as services, the revenue must prove that holding shares constitutes a service and a supply under GST, securities are excluded from ordinary goods and services treatment, and the valuation methods adopted by officers are legally inapt. (AI Summary)

Input tax credit availment should be tied to books or invoice period, not denied for late summary GSTR filing.
The core contention is that the statutory time limit for claiming input tax credit should be applied to credit recognised in the taxpayer's books or in returns for the invoice period, not mechanically to disclosure in a later-filed summary return; suspension of the invoice-level return and lack of portal facilities make return-based availment ambiguous, and evidence of availment in books within the prescribed cutoff should demonstrate compliance. (AI Summary)

Vague show-cause notices invalidated when pre-notice clarifications are ignored, enabling legal challenge to notice validity.
SCNs that ignore or fail to rebut the assessee's pre-SCN explanations and materials may be challenged as vague and void ab initio; failures in pre-notice consultation and non-consideration of evidence frustrate the purpose of narrowing disputes, violate principles of natural justice, and furnish grounds to seek quashing of the SCN or other remedies where adjudication also fails to address the materials on record. (AI Summary)

Scheme eligibility limited by initiation timing; deposited amounts reduce net payable and SCNs are treated as whole.
The scheme excludes matters initiated after the statutory cut-offs and treats each SCN as a whole, disallowing issue wise selection; deposits already made are deductible in computing the net payable, with CENVAT credit generally regarded as eligible for offset though future payments must be in cash. Personal penalties are eligible but may require separate applications; treatment of co noticees, payments made prior to notices, and interactions between voluntary declaration and amounts in arrears remain areas of divergent panel views and require formal clarification. (AI Summary)

Input Service Distributor: registration required but distribution of common-service credits is a practical necessity under GST.
Whether distribution of credit by an Input Service Distributor is compulsory or merely necessary: registration as an ISD is mandated and Section 20(1) prescribes the manner of distribution, but the statutory "shall" may govern only the method rather than creating an independent duty to distribute. Interaction of the deeming of separate registrations as distinct persons with entitlement to input tax credit makes distribution a practical necessity to preserve credit otherwise ineligible for other registrations, thereby increasing compliance burden and litigation risk. (AI Summary)

Input Tax Credit for reverse charge is claimable when inward supply is received, subject to invoice, tax payment and return.
Input tax credit for reverse charge is allowable only upon possession of prescribed tax documents, receipt of the supply, payment of the tax (subject to provisional credit rules), and filing the return. Invoices from unregistered suppliers qualify but depend on subsequent tax payment; provisional credit can be claimed in the month the expense is incurred and GSTR 3B permits setoff in that month, with finalisation upon actual tax payment. (AI Summary)

Convertible foreign exchange requirement: specified INR receipts may qualify as foreign exchange for export of services under GST.
The IGST Act requires payment for export of services to be received in convertible foreign exchange. Prior FEMA notifications and Exchange Control Manual treatments, endorsed by tribunal decisions, have treated certain INR receipts from foreign accounts or repatriated rupee payments as constituting foreign exchange. Because GST contains no separate definition of convertible foreign exchange, those established regulatory and judicial treatments should govern whether INR receipts satisfy the IGST export condition, and continuing the pre GST practice will generally preserve export qualification. (AI Summary)

Supply of Goods and Services: GST treats deemed sales and related transfers as taxable supplies, not necessarily sales.
Under GST the focus is on whether a transaction is a supply for consideration rather than a conventional sale: Schedule II treats works contracts (including property in goods) as services; hire-purchase and instalment-title transfers as supplies of goods; transfers of right to use or undivided shares without title as supplies of services; supplies by unincorporated associations to members as supplies of goods; and supply of food/drink as part of a service as a supply of service. (AI Summary)