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Place of Supply for Custodial Services to Foreign Portfolio Investors: Navigating the Complexities of GST
Introduction In the ever-evolving landscape of Indian taxation, the Goods and Services Tax (GST) continues to present unique challenges and interpretations. One such area of comple
Basic Concept of Tax Invoice, Credit note and Debit note under GST
Understanding tax invoices, credit note and debit notes is essential in navigating the complexities of the Goods and Services Tax (GST) regime in India. Let’s delve deeper in
Income Tax Return Filing: A Comprehensive Guide to Ensuring Smooth Process and Avoiding Notices from the Department
Introduction Filing income tax returns (ITR) is a crucial responsibility for every taxpayer, ensuring compliance with tax laws and regulations. However, the income tax return Filin
Impact of GST on the Entertainment Industry, with a Focus on Over-the-Top (OTT) Platforms
Introduction The Entertainment industry has experienced a profound transformation in recent years, driven by technological advancements and changing consumer preferences. One of th
Anti-Profiteering Mechanism Upheld: Delhi High Court Validates and Ensures Integrity of GST
Introduction The anti-profiteering mechanism embedded within the Goods and Services Tax (GST) framework, as delineated by Section 171 of the CGST Act, 2017, serves as a safeguard t
Understanding Slump Sales: A Comprehensive Guide
Introduction and Meaning A slump sale refers to the transfer of an entire business undertaking, or part thereof, from one entity to another as a going concern. In a slump sale, all
Stamp Duty on Gift Shares: Navigating Legal Considerations and Implications
Introduction When it comes to gifting shares, there’s often confusion surrounding the need for a Gift Deed and the stamp duty implications. This article aims to clarify these asp