Rule 14A under GST – A Withdrawal Option That Cannot Be Exercised and a Compliance Framework That Punishes Genuine Errors
By CA Dr Sanjay Burad and Anish S Burad 1. Introduction Rule 14A of the CGST Rules, 2017 was introduced […]
Startup Recognition Framework in India – Updated Norms Applicable from 2026
The Ministry of Commerce and Industry, through the Department for Promotion of Industry and Internal Trade (DPIIT), has issued a
GST Amendments : Changes Under Finance Bill 2026
The Finance Bill, 2026, introduces certain amendments to the Central Goods and Services Tax (CGST) Act, 2017, and the Integrated
GST Quarterly Return Monthly Payment Scheme Explained
The scheme aims to reduce compliance burden of small GST taxpayers by allowing quarterly filing GSTR 3B returns for taxpayers
GOODS & SERVICE TAX (GST) : CONCEPT, LEVY & SUPPLY
The following paper was presented by the author in CA Students National Convention in December 2016. It has been written