The Goods and Services Tax regime in India was introduced to create a unified indirect tax structure and replace the earlier system of multiple taxes […]
CBIC
Understanding GST Liability on Reimbursed Expenses After CBIC Guidelines
The Goods and Services Tax regime, introduced in India to unify indirect taxation, has faced its share of interpretational challenges. One such persistent area of […]
CBIC Circular No. 04/2021: Rule 86A Guidelines on Blocking Input Tax Credit
The implementation of Rule 86A under the Central Goods and Services Tax (CGST) Rules marked a significant step in curbing the fraudulent use of input […]