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CAROTAR - Salient features and way forward

Exempted Supply in light of Composite Supply

RoDTEP - Background and way forward

Interest is dearer than the principal

Exports of goods under GST

Various facets of Article 246A

Dichotomy between two High Court Judgements on refund of credit relating to input services accumulated on account of inverted tax structure

The Curious Case of Missing Invoices

Revisiting the nature of Form GSTR-3B: Auto-Populated?

Prize money received from horse-race clubs not liable to GST

Deciphering the concept of provisional attachment under GST

Membership subscriptions and Admission fees paid to club not liable to GST

Availability of ITC on advance paid for services

No Credit available on lift installation charges

Taxable value for the purpose of GST not to include TCS amount collected under Income Tax Act

Amendment in Section 132/122 of the CGST by the Finance Act, 2020: restrictive or expansive and also retrospective?

E-Invoicing - The new Compliance under GST

Difficulties in implementation of E-Invoicing for registered recipient of supplies

Know Your Supplier vis-à-vis Rule 86A of the CGST Rule, 2017

Eligibility of the recipient to claim ITC in case of Mis-classification by supplier