ICAI Journal (2026-27)

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  • ICAI Journal (2026-27)
  • ICAI Journal (2026-27)
  • GST 2.0 and the Union Budget 2026-27 A Paradigm Shift
  • Interest Under GST
  • Omission of Rule 96(10) of CGST Rules 2017 without a “Saving Clause” Ease of doing business or the Legislative Oversight
  • When The Legislature Erases A Law - Do ‘Omissions’ Count as a ‘Repeal’ Under the General Clauses Act
  • Invisible Players, Visible Risk Non-Filers and Unregistered Persons in the GST Regime
  • Judicial Affirmation of Bona Fide Credit Entitlement A Landmark Supreme Court Ruling