The updated Annexure-B utility now requires detailed invoice-wise reporting and system-based reconciliation with GSTR-2B and GSTR-3B, increasing compliance requirements for GST refund ...

The article argues that refunds arising from the Supreme Court’s ruling in Mohit Minerals fall squarely within the proviso to ...

India’s GST collection hit a record Rs 2.43 lakh crore in April, rising 8.7 percent year on year. Growth was largely driven by a sharp increase in import-related revenues, while domestic consumption ...

GST registration can be suspended for delays in filing returns, even short ones, following a 2022 amendment. While the law ...