Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The Central Government amended Notification No. 02/2017-Central Tax regarding jurisdictional boundaries of CGST officers. The amendments, exercised under section 3 read with section 5 of CGST Act and section 3 of IGST Act, redefine territorial jurisdictions for seven key locations: Alwar, Chennai Outer, Jaipur, Jodhpur, Madurai, Tiruchirapalli, and Udaipur. The notification specifically restructures district allocations within these jurisdictions, particularly affecting administrative boundaries in Rajasthan and Tamil Nadu. For Madurai, the amendment also clarifies jurisdiction over territorial waters and underlying seabed. The changes represent a significant administrative reorganization of GST enforcement territories.
The Central Government amended Notification No. 02/2017-Central Tax regarding jurisdictional boundaries of CGST officers. The amendments, exercised under section 3 read with section 5 of CGST Act and section 3 of IGST Act, redefine territorial jurisdictions for seven key locations: Alwar, Chennai Outer, Jaipur, Jodhpur, Madurai, Tiruchirapalli, and Udaipur. The notification specifically restructures district allocations within these jurisdictions, particularly affecting administrative boundaries in Rajasthan and Tamil Nadu. For Madurai, the amendment also clarifies jurisdiction over territorial waters and underlying seabed. The changes represent a significant administrative reorganization of GST enforcement territories.
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