If a company has collected GST from a foreign customer for an export of service transaction, with separate mention on the invoice, and subsequently ... Read Full Issue

As we are aware, the Gujarat High Court in AAP judgement has held that (a). Sec 16(4) refers to due date of filing return u/s 39; (b). The form to be ... Read Full Issue

Rule 18 of the ODI Rules, 2022 states that " A person resident in India who has made ODI in a foreign entity may permit restructuring of the ... Read Full Issue

The newly inserted Sec 7(1)(aa) of the CGST Act comes into force from 1 Jan 2022, but has retrospective effect from 1 July 2017. This requires clubs ... Read Full Issue

As we are aware, the Gujarat High Court in AAP judgement has held that (a). Sec 16(4) refers to due date of filing return u/s 39; (b). The form to be ... Read Full Issue