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Genuine Transactions and the quest for Input Tax Credit

Analysis of GST Rate Amendments applicable from 20th October 2023

Welcome Notices to note for Exporters and Importers

Significance of Location of Recipient of Services in Determination of Nature of Supply – An analysis

GST Council breaks the deadlock on who has the authority to levy tax on ENA

Interpretation of ‘Governmental Authority’ - SC settles issue

GSTR-3B - Table 4 ITC - How to fill ITC without any change in auto populated figures from GSTR-2B

Contract of Guarantee: Is it a supply or a mere futuristic promise to perform?

GST action points for FY 2022-23 before closing books and filing GST returns for October 2023

52nd GST Council Meeting - Important Recommendations

Input Tax Credit - A few unresolved issues - Part 2

Input Tax Credit - A few unresolved issues - Part 1

Effective GST Changes w.e.f. October 01, 2023

GST chargeable on OIDAR services by foreign firms to individuals & Govt irrespective of any usage w.e.f. October 1, 2023

A New Landscape on Online Gaming, Casinos, Horse Racing w.e.f. October 1, 2023

No IGST on Ocean Freight in CIF Contracts – Changes Notified

List of Elections under Pillar Two: GMT Series - Part 23

Rule 88C and 88D: Steps towards swift recovery of self-assessed tax liability

GST Audit cannot be conducted after winding up of business

High Court orders GST department to transfer documents to DGGI during investigation