Explore powers of government to amend taxation laws retrospectively, with a focus on GST Law. Understand nuances of retrospective amendments and their impact.
Explore how company secretaries are reshaping corporate governance by embracing ESG principles, driving sustainability, and overcoming regulatory challenges.
Learn about new Electronic Credit Reversal and Reclaimed Statement introduced by GSTN. Understand its purpose, operation, and time limits for updates.
Explore statutory interpretation of Section 37 under Income Tax Act, the meaning of expenditure, and the difference between business and personal expenses in this insightful analysis.
Learn how to accurately fill GSTR-3B Table 4 ITC without changing auto-populated figures from GSTR-2B. Explore key changes, strategies, and an illustrated guide
Learn how to electronically file Form 10F for non-residents, even if they don’t have a PAN, to claim essential tax treaty benefits.
A recent CESTAT Kolkata ruling clarifies that copyright services related to original artistic works are exempt from service tax under Section 65(zzzzt) of Finance Act.
A recent CESTAT Kolkata ruling on service tax liability clarifies that works contracts with material supply are not liable for service tax before June 1, 2007.”
Explore GST audit and annual return filing under CGST Act, including types of audits, forms, persons liable, and late fee implications.
Explore 52nd GST Council’s choice not to tax Extra Neutral Alcohol (ENA) for alcoholic beverages, its industry impact, state revenue concerns, and public health consequences.
