INTRODUCTION Energy is derived from the Greek work ‘energia’ and is referred to as a scalar physical quantity that is a ...

Circular No. 3/2023 (dated 28.03.2023): Operationalised Rule 114AAA with effect from 1st July 2023 and clarified the ...

Explore legal defenses for traders receiving GST notices based on UPI data. Understand aggregate turnover, natural justice, ...

ASBA, IRDAI's new facility for insurance premium payments. This mechanism blocks funds in a prospect's account via UPI, ...

Overview of IRDAI's 2024 Corporate Governance Regulations for Insurers, covering board composition, committee structures, KMP ...

IBBI suspends IP Amit Agrawal for 3 months over failure to fully disclose newly discovered assets in a corporate insolvency ...

Understanding the Arm's Length Principle (ALP) in M&A and international taxation. Learn its economic rationale, application ...

To safeguard government revenue and curb fraudulent practices, the law also empowers authorities to block ITC in certain cases. Rule 86A of CGST Rules, 2017 is one such ...

A proposed "Dravidian Model" for eradicating homelessness in India through a "One Nation One Housing Policy," integrating economic theories, digital infrastructure, and new financial ...

Introduction The introduction of the Goods and Services Tax (GST) in India aimed to unify the indirect tax regime and streamline the movement of goods across ...

Understand GST implications for SEZ service units, including registration, zero-rating, DTA supplies, RCM, and ITC refunds. This overview covers compliance frameworks and relevant judicial ...

SCNs under Section 74 CGST Act must meet legal conditions. Courts allow dropping if fraud, misstatement, or suppression not proven. Know taxpayer ...