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Rule 88C and 88D: Steps towards swift recovery of self-assessed tax liability

GST Audit cannot be conducted after winding up of business

High Court orders GST department to transfer documents to DGGI during investigation

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