Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
CBIC clarified that for communications generated through the common GST portal with a verifiable Reference Number (RFN), quoting of Document Identification Number (DIN) is unnecessary. The circular modifies previous guidelines by recognizing RFN as a valid unique identifier for electronic communications. This decision aims to streamline administrative processes and reduce redundant documentation requirements for tax-related communications, ensuring compliance with Section 169(1)(d) of CGST Act, 2017 while maintaining transparency and accountability in official correspondence.
CBIC clarified that for communications generated through the common GST portal with a verifiable Reference Number (RFN), quoting of Document Identification Number (DIN) is unnecessary. The circular modifies previous guidelines by recognizing RFN as a valid unique identifier for electronic communications. This decision aims to streamline administrative processes and reduce redundant documentation requirements for tax-related communications, ensuring compliance with Section 169(1)(d) of CGST Act, 2017 while maintaining transparency and accountability in official correspondence.
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