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...
Input Tax Credit (ITC) - Interest on excessive or wrongly availed and utilized - Retrospective amendment to sub-section (3) made effective as on 5-7-2022 - Section 50 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017
Input Tax Credit (ITC) - Interest on excessive or wrongly availed and utilized - Retrospective amendment to sub-section (3) made effective as on 5-7-2022 - Section 50 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017
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