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57th GST Council Meeting: Major Reforms in GST Compliance, Input Tax Credit, Refunds and Enforcement
The 57th meeting of the GST Council, held in New Delhi on 8 October 2026
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GST Classification of HDPE Geomembranes Why the Right HSN Depends on More Than Raw Material
Is an HDPE Geomembrane simply a plastic product because
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Post-Supply Discounts Under GST: A Simpler Credit Note Framework, but Watch the Deadline
Volume rebates, year-end incentives and performance discounts
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Ecom Gill and GST Input Tax Credit: Is an Invoice Enough to Prove a Genuine Purchase?
An invoice, payment through banking channels and a registered supplier
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Advance Authorisation and EPCG Defaults How the DGFT Amnesty Scheme Offered a Route to Closure
Unfulfilled export obligations under Advance Authorisation or EPCG
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Advance Authorisation and the Pre-Import Condition: What the Cosmos Films Ruling Means for Exporters
The Supreme Court's decision in the Cosmos Films matter had significant
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GST Amnesty Under Section 128A: Can Old Section 73 Disputes Be Closed Without Interest and Penalty?
Legacy GST disputes from the early years of GST can carry a heavy
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Supplier Has Not Paid GST: Does the Buyer Have to Reverse ITC?
One of the most frustrating GST situations for a genuine buyer arises when the supplier
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GSTAT Is Here: What Businesses Need to Know Before Filing a GST Appeal
After years of waiting, the GST Appellate Tribunal is finally becoming a practical part of
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MOOWR Scheme: Can Manufacturers Improve Cash Flow by Deferring Customs Duty?
For manufacturers dependent on imported machinery or raw materials,