ICAI Publishes Updated Handbook on Significant GST Judicial and Advance Rulings

ICAI Publishes Updated Handbook on Significant GST Judicial and Advance Rulings

The Institute of Chartered Accountants of India (ICAI) recently released a handbook named “Significant Judicial and Advance Rulings in GST: A Compilation”.

This is the second edition of the publication. The first edition was released in December 2022.

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This new edition includes summaries of important decisions delivered by the Supreme Court and various High Courts. It also discusses key issues that have emerged from the growing use of technology in tax administration, especially recent rulings related to the GST portal and electronic ledgers.

The handbook contains the latest judicial interpretations so that members have access to the most up-to-date legal position. All rulings have been arranged topic-wise, making it easy to read and refer to.

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The book is divided into 19 chapters. It begins with the scope of supply and input tax credit and covers several other important topics in a clear and structured manner.