Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the Indi...
Customs procedure uniformity requires adoption of model clearance practices, subject to specific local requirements and infrastructure or geographical...
Tax paid through Form GST DRC-03 with an incorrect financial year can be adjusted against the relevant demand through Form GST DRC-03A. Under Rule 142(2B) of the CGST Rules, the adjusted amount is treated as paid towards that demand on the original DRC-03 intimation date. Accepted payment adjustments and appropriation of a pre-deposit that reduce outstanding principal tax to nil satisfy the principal-tax payment condition for interest and penalty waiver under Section 128A of the CGST Act. The competent authority must consider those adjustments in the Electronic Liability Register when examining the waiver application.
Tax paid through Form GST DRC-03 with an incorrect financial year can be adjusted against the relevant demand through Form GST DRC-03A. Under Rule 142(2B) of the CGST Rules, the adjusted amount is treated as paid towards that demand on the original DRC-03 intimation date. Accepted payment adjustments and appropriation of a pre-deposit that reduce outstanding principal tax to nil satisfy the principal-tax payment condition for interest and penalty waiver under Section 128A of the CGST Act. The competent authority must consider those adjustments in the Electronic Liability Register when examining the waiver application.
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