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Mauritian Guide for Foreign Suppliers of Digital and Electronic Services
Team Gstindiaguide
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25th February 2026
Articles
GST Appeal process – A handy guide to understand appeal hierarchy in GST
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Can Multiple Show Cause Notices (Scns) Be Issued for the Same Period Under GST?
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Section 6(2)(b) and the Problem of Dual Jurisdiction under GST
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Best Judgment Assessment under Section 63 of the CGST Act, 2017 – A Safeguard, Not a Sword
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eOffice Issue Number as DIN – A Paradigm Shift in GST Communication
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28th September 2025
0
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Rate amendments in the 56th GST Council Meeting – A transformative shift in service taxation
Kirti Gupta
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20th September 2025
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Annual Return filing based on Aggregate Turnover
Kirti Gupta
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19th September 2025
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Refund Restrictions under GST – A targeted compliance measure (Notification no. 14/2025-CT, dated 17.09.25)
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19th September 2025
0
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Quashing of ITC denial when supplier’s registration is cancelled: A judicial examination under Section 74
Kirti Gupta
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19th September 2025
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A Judicial Imperative – The Importance of Recording Proper Reasons
Kirti Gupta
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16th September 2025
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Secondary and Post-Sale Discounts under GST: Clarifications and Judicial Contours
Kirti Gupta
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13th September 2025
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Summary of important Proposed Reforms from the 56th GST Council Meeting
Kirti Gupta
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3rd September 2025
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Deduction of GST on Work Contracts Held Valid: Petition Dismissed as Infructuous
Kirti Gupta
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28th August 2025
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Reasoned Orders and Uploaded Summaries – A Non-Negotiable Duty of GST Officers
Kirti Gupta
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23rd August 2025
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Mandatory Timelines in GST Refund Processing – Judicial Reinforcement of Taxpayer Rights
Kirti Gupta
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21st August 2025
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Provisional Bank Attachment under GST: Limitation Beyond One Year and the Final Word from the Supreme Court
Kirti Gupta
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20th August 2025
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