A comprehensive review of GSTs evolution from launch to a data-driven enforcement regime. The article explains how ITC restrictions, analytics-based actions, and digital compliance have tested ...

The growing dispute over denial of Input Tax Credit due to supplier non-payment of tax has now reached the Supreme Court. The issue centres on whether bona fide buyers can lose ITC despite genuine ...

GST Exemption: Following the GST Council's decision, premiums on health and life insurance policies have been exempted from tax, but commission agents and brokers will not receive input tax credit ...

Experts say the pressure on the GST system is increasing because compliance requirements are becoming more complex and more automated.