The Science of Tax Evasion – 4 Red Flags to Look for!

Economies across the world have been struggling with tax frauds as long as the taxes have existed. It is a two headed-snake. Because of the non-compliance of a few, honest

How to Avail Advance Authorisation on Export Inputs

Advance Authorisation Scheme (AAS) is a tax and duties neutralization scheme under the foreign trade policy (FTP). Under the scheme, an exporter can import duty-free goods (subject to export obligation) to be physically integrated with the export goods.

Understanding the Supply ‘to & from’ SEZ in GST

In order to facilitate the supply of goods and services to and from SEZ, separate provision has been made under the GST regime.

GST E-invoicing: 7-Steps of E-invoice Generation

The implementation of E-invoicing is all set to be rolled down for B2B transactions in India from the month of January 2020.

Provisional ITC -20% Rule: Summary of GST Circular No. 123/42/2019

Ahead of GSTR3B due date of , CBIC has resolved queries on provisional ITC @ 20% through Circular No. 123/42/2019-GST but still the ambiguity persist.

E way bill generation for transporters using Common Enrolment Number

Common Enrolment number is a 15-Digit unique number available exclusively for transporters registered in multiple states under a single PAN, for the generation and updation of their EWB.

Legal Appeal under GST (3/3) – High Court and Supreme Court

In the previous articles, we have covered how an appellant can raise an application to a higher court/authority for the reversal or revision of an order, as passed by a

GST Refunds on Export

In India, the export of goods and/or services is deemed as interstate supply and thus is subject to Integrated GST. However, as per the provisions made under the IGST law,