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...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
This notification rescinds a previous notification (No. 27/2022-Central Tax dated 26th December 2022) which provided exemption from biometric-based Aadhaar authentication u/r 8(4A) of Central Goods and Services Tax Rules, 2017. The rescission is effective from the date of publication in the Official Gazette, except for actions taken or omitted before such rescission. It is issued by the Central Government on the recommendations of the GST Council u/r 8(4B) of CGST Rules, 2017.
This notification rescinds a previous notification (No. 27/2022-Central Tax dated 26th December 2022) which provided exemption from biometric-based Aadhaar authentication u/r 8(4A) of Central Goods and Services Tax Rules, 2017. The rescission is effective from the date of publication in the Official Gazette, except for actions taken or omitted before such rescission. It is issued by the Central Government on the recommendations of the GST Council u/r 8(4B) of CGST Rules, 2017.
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