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GST-ITC on CSR Expenses before Section 17(5)(fa) of CGST Act is notified

Balance in Electronic Credit Ledger as a Common Pool for levy of Interest

CCT Scheme 2023: An opportunity for ESG compliant Companies and Consultants

Flow Through and Tax Transparent Entities: GMT Series - Part 17

GST on online gaming: A heavy blow to the industry?

50th GST Council Meeting: The details are in the Fine Print!

Denial of ITC under GST due to default of Vendor: A Never-ending Saga

Permanent Establishments under GloBE: GMT Series - Part 16

Appellate Authority cannot pass order beyond the allegation made in SCN

Rule 88C - A tool or a weapon

The journey of GST in India so far!!

Trade Discount - Treated as Consideration received towards supply of Marketing Service - Maharashtra AAAR

Need for GloBE Pillar 2 Impact Assessment: GMT Series - Part 15

Refund on account of export cannot be withheld merely on the ground that Revenue intends to file appeal

Appeal filed after prescribed time limit cannot be entertained

Setting up of the GST Appellate Tribunal: Are We Ready

Jurisdictional Blending for GloBE Rules: GMT Series - Part 14

Assessee is entitled to claim ITC on vehicle modified and supplied as an ambulance

Recipient's ITC cannot be denied in case supplier becomes non-existent or his registration cancelled retrospectively

SEZ units are not exempt from search and seizure proceedings conducted by GST authorities