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...
Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period - Assam SGST - The circular aims to clarify the GST implications on the warranty replacement of parts and repair services that are provided without any separate consideration (payment) from the customer. - For manufacturers and distributors, the circular offers guidance on handling ITC and GST for warranty services, reducing the risk of litigation and compliance issues.
Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period - Assam SGST - The circular aims to clarify the GST implications on the warranty replacement of parts and repair services that are provided without any separate consideration (payment) from the customer. - For manufacturers and distributors, the circular offers guidance on handling ITC and GST for warranty services, reducing the risk of litigation and compliance issues.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
