The recommendations of the 57th GST Council Meeting shall be given effect through the relevant amendments to the law, notifications and circulars, as applicable, in due course. They shall acquire l ...
The constitution of the Goods and Services Tax Appellate Tribunal (GSTAT) marks an important development in the evolution of GST jurisprudence. With GSTAT Benches now deciding a growing range of di ...
Key Issues Covered:
Corporate Guarantees - Taxability & Rule 28(2)
Rule 96(10) - Omission & pending refund proceedings
ITC - Section 16(2)(c) - Supplier tax payment
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