Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Eligibility and conditions for taking input tax credit. - ITC cannot be claimed after the thirtieth day of November following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier - Section 16 of CGST Act, 2017 amended
Eligibility and conditions for taking input tax credit. - ITC cannot be claimed after the thirtieth day of November following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier - Section 16 of CGST Act, 2017 amended
Note: It is a system-generated summary and is for quick reference only.