Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Electronic commerce operators (ECOs) required to pay tax u/s 9(5) of CGST Act for specified services supplied through their platform are not required to reverse proportionate input tax credit on inputs and input services utilized for such supplies u/s 9(5). However, ECOs cannot utilize the input tax credit for discharging tax liability u/s 9(5) which must be paid in cash through electronic cash ledger. The input tax credit can only be utilized for discharging tax liability on ECO's own services.
Electronic commerce operators (ECOs) required to pay tax u/s 9(5) of CGST Act for specified services supplied through their platform are not required to reverse proportionate input tax credit on inputs and input services utilized for such supplies u/s 9(5). However, ECOs cannot utilize the input tax credit for discharging tax liability u/s 9(5) which must be paid in cash through electronic cash ledger. The input tax credit can only be utilized for discharging tax liability on ECO's own services.
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