Provisional refunds for inverted duty structures and removal of refund thresholds for exports improve working capital. The amendments strengthen liquidity and support small and mid-sized ...
The Finance Bill, 2026 clarifies GST treatment of post-sale discounts by bringing them within Section 34 time limits. The ...
When the financial year closes, many businesses make bulk purchases in March to optimise their GST outflow, but experts warn that this strategy can backfire. CA Nitin Kaushik explains that input tax ...
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