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Articles by Pratik Dhruve

Assessments under GST Law: A Comprehensive Overview

Pratik Dhruve 28 June 2025 at 08:31

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)

Pratik Dhruve 20 June 2025 at 08:36

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