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Input Tax Credit on Non-Payment of Consideration: An indepth analysis

GST on Liquor Licenses

Section 17(5)(d) - meaning of 'for' construction

Capping of Input Tax Credit to 20%: Analysis of CBIC Circular No.123/42/2019-GST dated 11.11.2019

The major impact of Rule 36(4) of CGST Rules, 2017 on SME Sector

Whether restaurants have an option to pay GST @ 18% with Input Tax Credit?

Valuation of Services imported from Related Party

“Kaun Banega Crorepati” - Whether liable to GST

Madras HC allows credit transition of cesses viz. EC, SHEC and KKC into GST

Supply of repair services along with spare parts/accessories is taxable at separate rates of GST: AAR

20% Input Tax Credit, whether restriction or relaxation!

GST wrongly collected and paid to Centre/State: Is there any practical solution?

GST not payable on volume discount where no GST adjustment is made: AAR

Seats for railway coaches classifiable under Heading 9401, taxable @ 18% GST: AAR - Divergent Rulings on same subject matter

Post Sales Discount - Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019 vide Circular No. 112/31/2019-GST dated 3rd October, 2019

Capping of Input Tax Credit not reflected in GSTR-2A up to 20%

“Option” to file GSTR-9 for Small Taxpayers

Analysis of GST Notifications dated 09th October 2019

Input Tax Credit eligibility on business promotion goods

Gist of Notifications issued in order to implement the recommendations of the GST Council in meeting held on September 20, 2019