Proviso to Section 50(1): Whether Resolves or Revolves?
Gujarat HC denies IGST Rebate to Advance Authorization License Holders
Taxability of prize money / winnings under GST
New Return Scheme for Small Taxpayers
To err is human, to rectify is divine!
e-Invoice - Issue in Issue
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
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