From the Editorial Board P. C. Joshi
President's Communique Prem Lata Bansal

Rectification u/s. 254(2) and Limitation

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


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