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1. Input Tax Credit - solar power panels procured and installed - blocked credit- When Electricity energy manufactured using the Solar Panels were supplied to TANGEDCO...

2. Tax invoice - e-Invoicing - the tax invoice shall have Quick Response (QR) code, from the date to be notified - Rule 46 of the Central Goods and Services Tax Rules, 2017

3. Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the...

4. Transfer of Credit under Rule 54(1A) of the CGST Rules to the ISD - issuance of Invoice or Debit/Credit Note - Outward Taxable Supplies or not - A combined reading of...

5. Valuation - supply to distinct persons - the law provides the taxpayer an option to adopt 90% of the price charged as value to be adopted initially (i.e., supply between...

6. GST rates for Composition Scheme with CGST Rules, 2017 aligned between notification and rules.

7. Anti-Profiteering - Order of the Authority - Rule 133 of the CGST Rules, 2017 as amended.

8. Anti-Profiteering - Initiation and conduct of proceedings - Rule 129 of the CGST Rules, 2017 as amended

9. Anti-Profiteering - Duties of the Authority - Rule 127 of the CGST Rules, 2017 as amended.

10. Anti-Profiteering - Secretary to the Authority - Rule 125 of the CGST Rules, 2017 as amended

11. Amending the CGST Rules, 2017(Third Amendment Rules, 2018) - Notification

12. Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017

13. Classification of service - Pure agent or service provider - The applicant does not satisfy any one of the conditions mentioned in the Rule 33 of CGST Rules, 2017 which...

14. Service Tax (Settlement of Cases) Amendment Rules, 2017 - Notification

15. Refund of inverted duty structure/ unutilized input tax credit - Scope of Section 54(3) of the CGST Act read with Rule Rule 89(5) regarding "input services" - there is...