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...
Seeking rectification in Form GSTR-1 - limitation period - Works contract services - Input Tax Credit (“ITC”) - non-uploading of the invoices in GSTR-1 as B2B invoice - The High Court held that despite the payment of taxes by the petitioner, the procedural requirements were not met, particularly the timely correction of errors in GSTR-1 filings. The decision underscored the principle that while the tax system allows for rectification of mistakes, such allowances are bound by strict timelines to prevent abuse and ensure tax compliance.
Seeking rectification in Form GSTR-1 - limitation period - Works contract services - Input Tax Credit (“ITC”) - non-uploading of the invoices in GSTR-1 as B2B invoice - The High Court held that despite the payment of taxes by the petitioner, the procedural requirements were not met, particularly the timely correction of errors in GSTR-1 filings. The decision underscored the principle that while the tax system allows for rectification of mistakes, such allowances are bound by strict timelines to prevent abuse and ensure tax compliance.
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