Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
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The Assam State GST Circular No. 3/2023, addresses the structured approach and guidelines for the scrutiny of returns under the GST framework. This directive builds on earlier instructions and aims to fortify the procedural integrity and compliance within the tax administration system. The circular elucidates the processes, from the selection of returns for scrutiny to the eventual conclusion of scrutiny proceedings, ensuring a thorough and time-bound examination of returns filed by the registered persons. The intention is to maintain a robust compliance mechanism that aligns with the legal and procedural framework established under the Assam GST Act, 2017, and its accompanying rules.
The Assam State GST Circular No. 3/2023, addresses the structured approach and guidelines for the scrutiny of returns under the GST framework. This directive builds on earlier instructions and aims to fortify the procedural integrity and compliance within the tax administration system. The circular elucidates the processes, from the selection of returns for scrutiny to the eventual conclusion of scrutiny proceedings, ensuring a thorough and time-bound examination of returns filed by the registered persons. The intention is to maintain a robust compliance mechanism that aligns with the legal and procedural framework established under the Assam GST Act, 2017, and its accompanying rules.
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