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Income Tax 9 November 2026

ICAI Issues Updated GST Liability Handbook – Second Edition Released

ICAI’s GST & Indirect Taxes Committee released the second edition of its handbook on GST liability to pay, detailing who must remit tax in specific cases. The update adds new provisions, examples and practical steps to aid taxpayers and professionals with compliance under recent rulings.

The Institute of Chartered Accountants of India (ICAI) has published the second edition of its GST liability handbook.

  • Clarifies who must pay GST in various scenarios.
  • Adds fresh provisions, real‑world examples, and step‑by‑step guidance.
  • Aims to help taxpayers and tax professionals meet compliance amid recent legal interpretations.

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