Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
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Transitional input tax credit claimants could file or revise Form GST TRAN-1 and TRAN-2 within the extended window available to aggrieved registered assessees. Claims filed or revised through that facility remain subject to verification on merits after a reasonable opportunity is provided. The extended mechanism therefore preserves access to transitional credit claims while requiring substantive verification before credit is granted.
Transitional input tax credit claimants could file or revise Form GST TRAN-1 and TRAN-2 within the extended window available to aggrieved registered assessees. Claims filed or revised through that facility remain subject to verification on merits after a reasonable opportunity is provided. The extended mechanism therefore preserves access to transitional credit claims while requiring substantive verification before credit is granted.
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