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GST Compliance involves proper registration, invoicing, return filing, tax payment, maintenance of records, and claiming Input Tax Credit (ITC). In practice, businesses often face situations requiring correct application of GST provisions. Case studies...

GST law has undergone significant reforms in 2025–2026, aimed at simplification, easing compliance, and improving liquidity for businesses. Key changes include a new simplified rate structure (GST 2.0), revised export refund rules, post-sale discount provisions, and new appellate mechanisms — all reflecting the governmen...

Special Economic Zones (SEZs) are designated enclaves treated as foreign territory for customs and tax purposes. Under GST, supplies to SEZ developers or units are classified as zero-rated supplies, meaning no GST is payable on such transactions, provided they are for authorized operations. The supplier can e...

GST Practitioners play an important role in assisting taxpayers with registration, return filing, refunds, assessments, and other compliance activities under the CGST Act, 2017. To maintain professional standards and ensure accurate tax administration, they must comply...

Financial Technology (Fintech) and Blockchain Technology have transformed the traditional system of international trade finance by making transactions faster, more secur...