Articles 19th Jul 2022

Inverted duty structure: Walking towards making GST a good and simple Tax

Authors

Harsh Shah Partner | Mumbai

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The 47th GST Council Meeting provided a sigh of relief on the issue of inverted duty structures.

Our colleagues Harsh Shah and Ankita Vashistha have authored a short and incisive article in the The Times Of India on the this issue where they take the reader through the concept of input tax credit, certain sections of the CGST Act, a circular on refunds issued by the CBIC and precedents across various courts.

The detailed article can be read here: Click here