The changes aim to omit the requirement of establishing the discount in terms of an agreement entered into before or at the ...

The issue was whether refunds can be averaged across months. The key takeaway is that IDS refunds are strictly tax-period specific under GST ...

This explains how non-realisation of export proceeds within FEMA timelines leads to GST refund reversal and interest liability. The key takeaway is that exporters must track realisation deadlines ...

The government is yet to announce when the Goods and Services Tax (GST) refund mechanism for tourists and short-term visitors leaving Bhutan will come into effect, despite provisions in the GST law ...