Input Tax Credit, intended as GST’s backbone, has become a major litigation driver due to strict conditions like supplier tax payment requirements and procedural mismatches. Courts continue to grapple ...

GST compliance may look like routine paperwork, but for many small businesses, it is quietly eroding profits. CA Nitin Kaushik warns that execution errors — not high tax rates — are costing founders ...

This article analyses the legal framework governing ITC and Place of Supply, explains how GSTR-2B logic results in denial of ITC in genuine cases, highlights the inconsistency between portal ...