Bones of Contention

Transitional credit:

Disputes related to quantum of credits allowed, rejection of certain credits retrospectively, etc

Orders by Authority for Advance Ruling:

AARs in different states have passed contradictory rulings on same issues; some even contradict circulars/ clarifications issued by the CBIC

Circulars contradicting GST provisions:

There are cases where circulars issued by the department contradict GST provisions

Anti-profiteering orders:

Several businesses have challenged the validity of the anti-profiteering provisions