More Articles

1. Home
2. More Articles

Rectification of Form GSTR-3B impermissible after expiry of statutory Time Limit!

Transfer of going concern - Re(de)fining GST exemption

Refund of payment of tax made under wrong head

"Carbonated Beverage of Fruit Drink or Carbonated Beverage with Fruit Juice" under 40% tax net – A Draconian Amendment

Inquiry under Sec. 70 Vs Proceedings under Sec. 6(2)(b) of the CGST Act to be treated at par or not

UPS System – Again a broken system under GST!

Refund of amount paid during investigation under GST

Is your beverage a "fruit juice-based drink" or a "carbonated beverage with fruit juice"?

Export of services to group entities - Benefit of zero-rating and recent Circular

Key recent developments under GST - A bird's eye view

Refund of the tax paid under the incorrect head - Issues and clarifications

The Debit Notes Saga: Tranquility Alas!

Industrywise analysis of GST Rate notifications applicable from 1st October 2021

GST Rate Changes - Applicable from 01.10.2021

GST returns of September 2021 – Key action points for taxpayers

Post-sale Discount: An analysis of the recent advance ruling in Santhosh Distributors by the Kerala AAAR

Analysis of Circular No. 160/16/2021-GST & Circular No. 161/17/2021-GST

Analysis of Circular No. 159/15/2021-GST: Clarification on scope of “Intermediary”

Dilemma of Inverted Duty Refund – The Road Not Taken!

Revocation of Cancellation