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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

Taxable value for the purpose of GST not to include TCS amount collected under Income Tax Act

Amendment in Section 132/122 of the CGST by the Finance Act, 2020: restrictive or expansive and also retrospective?