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 GST Article Writing Competition, 2021
  • India’s biggest tax reform, Goods and Services Tax (‘GST’) will turn four on July 1, 2021. The journey of GST was not as seamless as it was expected. In just 4 years, we witnessed
  • multiple changes, litigations, compliance complexities and remedy against such grievances is still a mystery.
  • To deliberate on various aspects of GST including taxability, input tax credit, refund, compliances, and role of technology, NITYA Tax Associates (‘NITYA’) is organizing GST Colloquium – 4 Dimensions of 4 Years’ Journey, starting from June 29, 2021 to July 2, 2021. The event will be graced by eminent industry leaders and practitioners who would be sharing their valuable insights.
  • As a part of four-day series, NITYA is organizing an article writing competition for law students. It is well said: ‘There is no better way to exercise the imagination than the study of the law by Ralph Waldo Emerson.
  • Having said that, objective is crystal clear. NITYA wants students to pen down their creative thoughts in interpreting four-year-old GST law.

Topics (select any one for writing an article)

  • Constitutional validity of constitution of GST Appellate Tribunal, AAAR, AAR and NAA
  • Powers, Functions, Responsibilities of GST Council vis-à-vis validity of its recommendations, requirement of ratification of recommendations, nature of recommendations on specified issues (Mandatory or Directory)
  • Territorial nexus for levy of GST with special reference to taxability of transactions like ocean freight on CIF transactions, Merchanting Sale
  • True tests for determining Composite & Mixed Supply under GST laws including analysis of position under foreign laws
  • Denial of input tax credit for non-payment of tax by supplier: Constitutional Debate, Past Jurisprudence and Correct Legal Position
  • Constitutional validity of prohibitions in availing ITC under Section 17(5) of the CGST Act


  • Students from the 3rd, 4th and 5th semester in a five-year law course and 2nd year & final year in a three-year law course can participate.
  • Joint submission and co-authorship not acceptable.

Submission Details

  • Last date of submission: June 28, 2021
  • Registration: No registration fees. Submission of article to be deemed as registration.
  • Word limit between 1500 – 3000 words (excluding footnotes).

Article to be submitted in word format only. It must have following:

Page 1:

  • Proof of author having met eligibility criteria with College ID Card
  • Self-declaration by participant of original work in all respects
  • Self-certificate that work has not yet been published or otherwise put in the public domain

Page 2 onwards:

  • Title of article
  • Summary of article in not more than 250 words with following:
  • Author’s Name
  • Contact Number
  • College Name and Address
  • Email ID for future correspondence
  • Bank details (Name of Bank, Branch Name, Account Holder Name, Account Number, IFSC Code)
  • Article write up
  • Font should be Arial 10 pt. with 14 pt. spacing along with page numbers on top right corner.
  • Footnotes should be on the same page with full reference of citation / authority / reference etc. wherever applicable.
  • Article should be original with not more than 20 percent plagiarism.

All submissions to be made in an electronic form at

General Information

  • Each article must reflect participant’s own research, writing and original thinking.
  • Articles will be evaluated based on the choice of topic, original thinking, grasp of subject and articulation skills.
  • Copyright infringement/plagiarism shall result in automatic disqualification. NITYA reserves right to recall prize if it is later discovered that the article suffered from copyright infringement/plagiarism.
  • All copyright in the article will vest with NITYA. NITYA reserves the right to publish the same on NITYA’s website with due acknowledgement to the participant.
  • Each participant can submit only one article.
  • The decision of NITYA shall be final and binding on all participants.
  • The queries, if any, must be sent latest by June 24, 2021 at
  • Queries sent thereafter will not be entertained.

Announcement of Results

  • NITYA will share the registration link of the event on email addresses as provided by the participants.
  • If the participants are unable to join, we request you to inform us on above mentioned email address.
  • Results to be declared during our 4th day of event i.e. on July 2, 2021 starting at 12 PM.

Prize Money

  • 1st: Rs. 10,000
  • 2nd: Rs. 7,500
  • 3rd: Rs. 5,000

About the organizer

NITYA is a boutique law firm specializing in the entire spectrum of Indirect taxes, International Trade & Allied laws. NITYA comprises a team of 50+ professionals including Lawyers and Chartered Accountants. The members possess vast and varied experience of working in renowned professional services firms in the area of Indirect Taxes, International Trade & Allied laws. NITYA provides services to clients from a wide range of industries including automobile, automobile components, FMCG, consumer durables, e-commerce, information technology, infrastructure, logistics, media and several others.


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GST Article Writing Competition, 2021

Hosted by:
Nitya Tax Associates (NITYA)
Registration Fees: