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...
The trade circular addresses key interpretative issues regarding Section 128A of the MGST Act, 2017, specifically clarifying two critical points: (1) taxpayers who paid taxes through GSTR-3B before 1st November 2024 remain eligible for benefits under Section 128A, subject to proper officer verification; and (2) for notices/orders spanning periods partially within and outside Section 128A's scope, taxpayers can file specific forms (SPL-01/SPL-02) after paying tax liability for covered periods, with appellate authorities empowered to adjudicate remaining periods appropriately. The circular aims to provide uniform implementation guidance for tax dispute resolution.
The trade circular addresses key interpretative issues regarding Section 128A of the MGST Act, 2017, specifically clarifying two critical points: (1) taxpayers who paid taxes through GSTR-3B before 1st November 2024 remain eligible for benefits under Section 128A, subject to proper officer verification; and (2) for notices/orders spanning periods partially within and outside Section 128A's scope, taxpayers can file specific forms (SPL-01/SPL-02) after paying tax liability for covered periods, with appellate authorities empowered to adjudicate remaining periods appropriately. The circular aims to provide uniform implementation guidance for tax dispute resolution.
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