Articles by Pratik Dhruve
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Assessments under GST Law: A Comprehensive Overview
Pratik Dhruve 28 June 2025 at 08:31Section 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 08:36Over 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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