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Articles by Vaibhav Rai

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Fictitious firms under GST: Busting the Racket

  Vaibhav Rai    18 June 2021 at 10:53

The most well-engineered fraud which is being committed by the miscreants is the fraudulent availment and transfer of ITC by way of creating fictitious firms, the cases of which have almost reached the ceiling by now.



Remedy against Advance Rulings pronounced under GST

  Vaibhav Rai    15 June 2021 at 17:16

This document discusses the relief available against order passed by Appellate Authority for Advance Ruling (AAAR) through a study of Constitution of India and varied judgements in this regard.



Whether separate GST Registration is required for a warehouse?

  Vaibhav Rai    07 June 2021 at 09:21

The GST law does not clarify ‘Where’ i.e. in which State/U.T GST Registration is required. This lack of clarity has upreared countless doubts, one of which is clarified in this article i.e. Do Warehouses need to be registered under GST?