Indirect Taxation
Line Sales and its implications in GST
Introduction In today’s competitive era, customer is the KING and companies do everything to keep the KING happy and satisfied.
Distinguishing interplay between application of Section 73 and 74 of GST
Introduction Section 73 and Section 74 of the Central Goods and Services Tax Act 2017 commence the process of adjudication
Form GST DRC-03A – A Saga of Deeming Payments
Introduction In several instances, taxpayers—due to lack of clarity—paid GST against demand orders through Form GST DRC-03, without realizing that
Pharmaceutical Industry Under GST DGGI Scanner
Introduction The Directorate General of GST Intelligence (DGGI) collects, analyzes, and disseminates intelligence regarding tax evasion and fraud related to
GST implications on transportation of goods by road and GTA
Introduction Roads are an important mode of transport in India. India has a network of over 6,215,797 kilometres of roads
Major changes in GSTR 3B reporting and filing
Recent Changes in GSTR-3B Filing by CBIC Form GSTR-3B is the return through which the Government collects tax from its