ITAT Restricts Substitution Where Actual Consideration Exceeds Rule 11UA FMV
GSTAT holds that the exclusion of duty credit scrips from exempt supplies under Rule 43 of the CGST Rules applies prospectively and cannot be claimed for past periods.
Foreign Assets of Small Taxpayers Disclosure Scheme, 2026
FDI Policy Update - Inventory Based E-Commerce Model For Exports
Gujarat High Court upholds GST levy on providing Corporate Guarantees but reads down the deemed 1% valuation under Rule 28(2)