Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Notices in Form GSTR-3A have been mistakenly issued to certain taxpayers, including those with cancelled registrations before the Financial Year 2024-25, due to a system glitch. These notices, typically sent for non-filing of Form GSTR-4 under Section 39(2) of the CGST Act and Rule 68 of the CGST Rules, are not applicable in these cases. The issue is under review, and corrective measures are being implemented. Taxpayers who have filed the return or whose registrations were cancelled before FY 2024-25 should disregard these notices, as no action is required. Any other concerns should be addressed through the Self-Service Portal with relevant details for resolution.
Notices in Form GSTR-3A have been mistakenly issued to certain taxpayers, including those with cancelled registrations before the Financial Year 2024-25, due to a system glitch. These notices, typically sent for non-filing of Form GSTR-4 under Section 39(2) of the CGST Act and Rule 68 of the CGST Rules, are not applicable in these cases. The issue is under review, and corrective measures are being implemented. Taxpayers who have filed the return or whose registrations were cancelled before FY 2024-25 should disregard these notices, as no action is required. Any other concerns should be addressed through the Self-Service Portal with relevant details for resolution.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
