Articles by Pounraj Ganesan

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Analysis of a Special Procedure for the Rectification of Orders Notified Under Section 148 of the CGST Act, 2017

Analysis of a Special Procedure for the Rectification of Orders Notified Under Section 148 of the CGST Act, 2017

  Pounraj Ganesan    23 November 2024 at 14:10

Relief from demand raised due to wrong availment of ITC for FY 2017-18, 2018-19, 2019-20 and 2020-21 in Contravention of Section 16(4)


Inverted Duty Structure and Refund of ITC

Inverted Duty Structure and Refund of ITC

  Pounraj Ganesan    13 July 2024 at 15:55

In this article, we will explore what the Inverted Duty Structure entails, its impact on businesses, and how the refund of ITC works under this system



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