Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Refund of CENVAT Credit - clearances under CT1 Certificates for export - There is no provision in the definition of turnover of services that the export turnover should be taken as per the date of invoice. The refund has to be computed by taking date of FIRC during the particular quarter for the purpose of export turnover. - The denial of refund of CENVAT Credit as time-barred is not acceptable - AT
Refund of CENVAT Credit - clearances under CT1 Certificates for export - There is no provision in the definition of turnover of services that the export turnover should be taken as per the date of invoice. The refund has to be computed by taking date of FIRC during the particular quarter for the purpose of export turnover. - The denial of refund of CENVAT Credit as time-barred is not acceptable - AT
Note: It is a system-generated summary and is for quick reference only.