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...
Entitlement for refund of input credit in cash, which was neither transitioned in accordance with TRAN-1 (GST) procedure into the new regime nor got reflected in the ER-1 or revised ER-1 return post 01.07.2017 - The tribunal meticulously analyzed the arguments, focusing on the statutory provisions of Section 142(3) of the CGST Act, which pertains to the treatment of unutilized credits during the transition to GST. The tribunal acknowledged the appellant's argument but highlighted that the legislative intent of the GST transition provisions does not automatically allow refunds of credits that were non-refundable under the erstwhile laws.
Entitlement for refund of input credit in cash, which was neither transitioned in accordance with TRAN-1 (GST) procedure into the new regime nor got reflected in the ER-1 or revised ER-1 return post 01.07.2017 - The tribunal meticulously analyzed the arguments, focusing on the statutory provisions of Section 142(3) of the CGST Act, which pertains to the treatment of unutilized credits during the transition to GST. The tribunal acknowledged the appellant's argument but highlighted that the legislative intent of the GST transition provisions does not automatically allow refunds of credits that were non-refundable under the erstwhile laws.
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