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Author Royalties and GST: Unravelling a Common Misunderstanding

Doctrine of Merger in Tax Litigation: Navigating Finality, Precedent and SLP Jurisprudence...

From Practice to Mandate: Understanding the New ISD regime under GST

Rules 9A & 14A – When the GST portal approves the taxpayer

Rule 42 in Practice - Illustrative lists of common Inputs and Input Services for ITC Reversal

Superficial Liabilities in GST Ledger: A Digital Disconnect on GST Portal undermining...

Taxability of Corporate Guarantees under GST: An Unending Legal Voyage

TRAN-1 Transitional Credit under GST - Can Dual Audit defeat Statutory Limitation?

ISD Credit Distribution - Same-Month Rule Revisited

Rooh Afza, Residuary Entries and the Revival of Classification Principles...

Multiple GST Registrations in a State - Strategic Expansion or Compliance Burden?

The Shilpa Medicare Judgment: Blueprint for Business Transfer Relief

The Advance Paradox under GST - Liability Today, Supply in the Distant Future

When Dollars don’t come home - Export of Services in the Digital Age under GST & FEMA

Transfer of Unutilised ITC and Refund Post-Amalgamation: A Critical Examination of...

Raid, Record & Reliance: Electronic Evidence, Admissions and the consequence of...

Where the benefit flows, GST follows - A Consortium story under the IGST lens

The fall of Intermediary Fiction: Omission, Legislative Intent, and the fate of pending GST Litigation

When the ‘Platform’ Pays - Understanding Section 9(5) of the CGST Act

Section 143 of the CGST Act - Facilitating Job Work with discipline