Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
For FY 2023-24 onwards, Table 8A of Form GSTR-9 will be auto-populated from GSTR-2B, leading to a mismatch between values in Tables 8A and 8C. The advisory provides guidance on reporting various scenarios in GSTR-9, such as invoices reported late by suppliers, ITC reversed and reclaimed due to non-payment within 180 days, ITC claimed for goods not received, invoices belonging to the previous year appearing in Table 8A, and ITC claimed, reversed, and reclaimed in the same year. The key is to accurately report ITC in the appropriate tables (8C, 13, 6H, etc.) based on the specific circumstances, following the instructions provided.
For FY 2023-24 onwards, Table 8A of Form GSTR-9 will be auto-populated from GSTR-2B, leading to a mismatch between values in Tables 8A and 8C. The advisory provides guidance on reporting various scenarios in GSTR-9, such as invoices reported late by suppliers, ITC reversed and reclaimed due to non-payment within 180 days, ITC claimed for goods not received, invoices belonging to the previous year appearing in Table 8A, and ITC claimed, reversed, and reclaimed in the same year. The key is to accurately report ITC in the appropriate tables (8C, 13, 6H, etc.) based on the specific circumstances, following the instructions provided.
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