Category: Columns

E-Way bill under the GST The inherent objective of any tax legislation has been to navigate the revenue collections through smooth passage and move towards growth trajectory taking along all the stake holders. In order to achieve this objective, not only does tax legislation tries to achieve an optimum balance between all the relevant parameters […]

Exports under GST have been granted several concessions in the form either complete exemption from the GST or refund of GST if paid on such exports. Export sales are termed as “zero rated sales” in GST meaning ultimate impact of exports will be zero. Broadly there are three categories of export benefits under the GST: […]