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Movable vs Immovable Property: Decoding the Apex Court Landmark Rulings on Credit eligibility

Limitation period for appeals starts from rectification order, not original assessment order

Rule 86A Conundrum: Interpretation battles in High Courts

Negative blocking is within the scope of provisions of Rule 86A of the CGST Rules

Refund of Unutilized Input Tax Credit: An Analysis of the recent Judgment by the Delhi High Court

Proceedings cannot be vitiated if the Order is not uploaded on the common portal

The Legality of Clubbing Show Cause Notices under GST Law: A Comprehensive Analysis

DRI is ‘the’ Proper Officer

Critical analysis of CBIC Revised Guidelines on Virtual & Physical Hearings in GST & Customs Law

Amnesty Scheme under GST - Section 128A

SCN under Section 74 of CGST for the Refund of ITC obtained under...

Introduction of Annual RoDTEP Return (ARR): Key Compliance for Exporters

Supreme Court validates Joint-Service Model for Service Tax

RCM in case of renting of property other than residential dwelling

Navigating Third-Party Invoicing under FTAs: CBIC Clarifications and Compliance Measures for...

Input Tax Credit in respect of Demo Vehicle is available, clarifies CBIC

Transitional Credit and Proper Officer; the Saga Continues

“As Is Where Is” Basis under GST Law: A Legal and Judicial insight

Decoding Apex Court’s decision in Safari Retreats case

GST action points for FY 2023-24 before filing GST Returns for Oct’ 2024