Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Rule 44 - Manner of reversal of credit under special circumstances - Reversal of ITC under GST - Sub Rule (2) and (3) substituted - Where tax invoice is not available for reversal, market price of the goods on the effective date of the occurrence of the events will be taken.
Rule 44 - Manner of reversal of credit under special circumstances - Reversal of ITC under GST - Sub Rule (2) and (3) substituted - Where tax invoice is not available for reversal, market price of the goods on the effective date of the occurrence of the events will be taken.
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