Author: Kewal Garg

CBIC Clarifications on Supply/ Export of Services under the IGST Act 2017 explained with key rules, conditions, and practical impact.

CBIC has addressed some GST-related concerns, such as delinking debit note date from invoice date for ITC, no need to carry physical copy of tax invoice if e-invoice created, …

CBDT notifies 'no TDS u/s 194A by banks in respect of payment of interest of upto Rs. 20 lacs made to a member of Scheduled Tribe residing in areas …

CBDT has further extended certain timelines to ease compliances under the Income Tax Act, 1961, including for PAN-Aadhaar linking, completion of penalty proceedings, benami proceedings, etc.

GST Council in its 45th meeting held at Lucknow on 17/09/2021, has made various recommendations relating to changes in GST rates and GST law & procedure, as under: MoF, …

GSTN has issued Advisory on Generation of e-way bill where the principal supply by the Taxpayer is classifiable as the Service, as under: 1. Representations have been received from …

CBDT notifies the Income-tax (27th Amendment) Rules, 2021 to insert new IT Rule 14C, which prescribes that EVC is not required for authentication of electronic records submitted under Faceless …