Section 16 (5) of the CGST Act, introduced via the Finance Act 2023 and notified on 18th August 2023, provides a major relief to taxpayers whose Input Tax Credit (ITC) was earlier denied under Section ...

There is no legal restriction on the time of issuing a credit note; however, it must be reported in GST returns within a ...

The India SME Forum (ISF), the country's largest non-governmental organization for small and medium enterprises, has urged ...

From The Pussycat Dolls to The Ting Tings, here’s the full list of needle drops for The Life List.