Articles intend to briefly discuss important issues making the headlines at a particular point of time. They provide a platform for healthy debate by not only presenting issues objectively but also raising questions that remain to be answered. Besides commenting on the recently introduced measures and those round the corner, articles also include case notes on certain orders and judgments of judicial and quasi-judicial fora which have wider application.

GST Updates from Lakshmikumaran & Sridharan provide essential information on various developments on almost real-time basis. The content varies from statutory updates to departmental clarifications besides reports of expert bodies. LKS Updates help members of industry and commerce to be aware of issues impacting their sector and prepare themselves appropriately.

News are important as they inform us of some of the most recent happenings. This section of the website covers latest developments in GST law, in a lucid manner.

Central and State GST authorities issue various notifications amending rules, exemptions, rates and procedures. This section provides notifications issued under CGST, SGST and IGST laws.

For clarifying various issues on applicability of GST, exemption, input tax credit, valuation and procedures, CGST and SGST authorities issue circulars. These circulars are covered in this section.

Goods & Services Tax has been implemented in over 150 countries across the world. India is on the threshold of ushering in GST. In the Statutes Section, besides Indian law, GST law as in force in certain select countries are provided to get a 360° perspective on this integrated tax system.

Lakshmikumaran & Sridharan is a knowledge-based firm. Strong belief in knowledge acquisition and knowledge sharing guides every endeavour of the firm. Booklets are either monographs on particular topics or collection of thoughts on various issues. Booklets are intended to provide incisive analysis on certain issues which will assist stake holders in taking informed decisions.