Understanding the "Place of Supply of Services" under GST is crucial for determining the correct tax jurisdiction and avoiding compliance risks. GST follows a destination-based taxation principle, ... Place of Supply of Services
Input Tax Credit (ITC) is the backbone of a tax-efficient business, but it's also one of the most scrutinized areas during audits. With evolving regulations, "possession of an invoice" is just the ...
Rule 96B, CGST Rules mandates recovery of refund of IGST or unutilised ITC where export proceeds are not realised within the time prescribed under FEMA, along with applicable interest.
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Rule 14A introduces a structured and technology-driven approach to GST registration, enabling biometric authentication and Aadhaar-based verification to strengthen the registration framework. The a ...
First Impression of Budget 2026-27First Impression of Budget 2026-27