| From the Editorial Board | P. C. Joshi |
| President’s Communique | Prem Lata Bansal |
| S. M. Surana | |
| Section 148 in the context of the material impounded during survey | Sri Mahendra Gargeiya |
|
Reopening of assessments and scrutiny assessments of bogus purchases |
Subhas Agarwal |
| Works Contract under GST | Nikita R. Badheka |
| Destination based Taxation – The concept of ‘Place of Supply’, its Philosophy and Significance | Shailesh Sheth |
| Provision for disallowance of Input Tax Credit and the simple Composition Scheme for small dealers under the GST Act, 2017 | R. V. Shah & V. R. Ghelani |
|
NUT CRACKERS |
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| Questions & Answers – Direct Taxes | H.N. Motiwalla |
| Questions & Answers – Indirect Taxes | C. B. Thakar |
| Quest : Opinion – Reverse Charge Taxation – Anti-Profiteering Problems – Composite or Mixed Supply | Vinayak Patkar & Ishaan Patkar |