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GST PDF

Reversal and Re-availment of Input Tax Credit (ITC) under GST: Legal Provisions and Practical Disclosure in GSTR-3B

August 2026 · 18 min read · 1,072 reads

GST PDF

Invisible Players, Visible Risk: Non-Filers and Unregistered Persons in the GST Regime

June 2026 · 18 min read · 203 reads

GST PDF

Omission of Rule 96(10) of CGST Rules 2017 without a “Saving Clause”: Ease of doing business or the Legislative Oversight

May 2026 · 18 min read · 210 reads

GST PDF

When The Legislature Erases A Law - Do ‘Omissions’ Count as a ‘Repeal’ Under the General Clauses Act?

May 2026 · 18 min read · 263 reads

GST PDF

Judicial Affi rmation of Bona Fide Credit Entitlement: A Landmark Supreme Court Ruling

May 2026 · 18 min read · 140 reads

GST PDF

Interest Under GST

April 2026 · 18 min read · 247 reads

GST PDF

GST 2.0 and the Union Budget 2026-27: A Paradigm Shift

April 2026 · 18 min read · 247 reads

GST PDF

Fuelling the Future: Landscape, Challenges, and Tax Optimisation in the Oil and Gas Industry

Jan 2026 · 18 min read · 106 reads

GST PDF

Interpreting ‘Own Account’ and ‘Plant and Machinery’: A Practitioner’s Guide to ITC on Civil Structures

Jan 2026 · 18 min read · 308 reads

Interim Budget 2024 Indian Economy Fiscal Deficit FRBM Act Capital Expenditure Infrastructure PM GatiShakti Vande Bharat MGNREGS Subsidies Viksit Bharat 2047 Net Zero 2070 Direct Tax GST Direct Benefit Transfer ICAI PDF

Fiscal Resilience, Social Growth: India’s Bold Vision in the Interim Budget 2024

April 2024 · 18 min read · 54 reads