While GST simplified taxation in many ways, it also introduced complex compliance requirements involving invoice management, ...

The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 should be filed first to ensure proper ITC flow and avoid ...

Digital governance and online registration systems have made starting a business in India faster and more convenient than ...

Dharwad: A study conducted by the Centre for Multi-Disciplinary Development Research (CMDR), Dharwad, found that while many ...

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The Gauhati High Court held that a taxpayer whose GST registration was cancelled for non-filing of returns could seek restoration by complying with the proviso to Rule 22(4) of the CGST Rules. It ...