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Article 21 in tax legislation – Rise amidst the pandemic

Analysis of Notifications to give effect to the recommendations of 43rd GST Council meeting

ITC Reversal under 2nd proviso to Section 16(2) of CGST Act, multiple confusions

GST on Cryptocurrencies

International Trade Law Bulletin

Analysis of recommendations of 43rd GST Council Meeting held on 28th May 2021

Pure Agency transactions – Handle with Care!

Whether HSN Code in GSTR - 1 is mandatory?

Applicability of Section 18(6) of the CGST Act in case of transfer of used Capital Goods between distinct persons

Delinking of debit note with tax invoice for availing ITC - AAR perspective

Input Tax Credit on CSR expenditure, still a muddling situation

Analysis of Amendments in GST on 18th May 2021 vide Notification No. 15/2021-Central Tax

International Trade Law Bulletin

Need for prescribing upper time limit to complete safeguards investigations

Irregularities in detention of goods while goods in transit under GST

Incisive analysis of the new condition for the entitlement of ITC

Classification of automobile ‘parts’ – A new dilemma awaits

The Extension of period of limitation by Supreme Court is a Mirage or an Oasis?

Will recipients be obliged to reverse ITC in case suppliers do not pay their taxes?

Supply of Old and Used Fixed Assets under GST