Articles by CA Pratik Dhruve

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A Complete Guide for ITR Filing for Individuals FY 2025-26 (AY 2026-27)

Posted by CA Pratik Dhruve 10 June 2026 8670 Views

Income Tax Return (ITR) filing is a cornerstone of financial compliance in India. For individuals, it is not only a statutory requirement but also a reflection ...



Assessments under GST Law: A Comprehensive Overview

Posted by CA Pratik Dhruve 28 June 2025 778 Views

Section 2(11) of the CGST Act defines "assessment" as the determination of tax liability under the Act, and it includes self-assessment, re-assessment, provisional assessment, summary assessment, and best judgment assessment.



The GST Saga: Eight Years of Tax Reform in India (2017-2025)

Posted by CA Pratik Dhruve 20 June 2025 894 Views

Over the past eight years, GST has evolved through policy refinements, digital innovations, and stakeholder feedback, becoming a cornerstone of India's fiscal framework.




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