CIRCULARS

Sr. No.

Circular No.

Subject

1.

Circular No. 236/30/2024-GST dt. 11.10.2024 Clarification regarding the scope of "as is / as is, where is basis" mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings

COMMUNITY INSIGHTS

Topic

Publish Date

Circulars vs. Statutes: The Tug-of-War Between Clarity and Conflict

The enactment of a law is a meticulous process, beginning with the drafting of provisions to establish a framework for governance and compliance. However, the practical application of these laws often uncovers ambiguities or challenges that require further clarity. To address such issues, authorities issue various subordinate legislations, such as rules, regulations, notifications, circulars, instructions, and orders, as a means to interpret or explain the law..................... Read More

28.01.2025