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Location of Constituent Entities and PEs - GMT Series - Part 22

ITC reporting in GSTR 3B and introduction of new functionality

IPO expenses - Whether GST credit available?

GST on Corporate guarantee: Analysis of applicability

Writ remedy not available if assessee defaults in compliance with law and non-cooperation in proceeding

Beyond the Circular: Warranty transactions clarified but critical nuts and bolts missing

Input Tax Credit not allowable if tax not actually paid to the Government

Constituent Entities and Excluded Entities: GMT Series - Part 20

Unveiling Legal Metrology: A Hidden Puzzle for Service Sector

Condonation of delay in filing GST appeals

Inspection/Access at unregistered person’s premises

GSTAT - Expectations and need for catching up!

Impact of restricting imports on Laptops, Tablets, PCs, Servers, etc.

Loan facility to credit card holder not a credit card service, exempt from GST

Analysis of GST Notifications dated 31st July 2023

Cross Charge and ISD - Its not over until its over!

CBIC clarification to resolve the dilemma on Cross-charge vs ISD

Constitutionality of time limit for claiming ITC u/s 16(4) of the CGST Act is not ultra vires

Stateless Entities under GloBE Rules - GMT Series - Part 19

Impact Analysis of "Rate Notifications" issued post 50th GST Council Rate Decisions