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 tax authority withdraws its prior circular dated 26 June 2024 that had prescribed a procedure for suppliers to provide evidence of compliance with Section 15(3)(b)(ii) of the CGST Act concerning reversal of input tax credit for discounts; the withdrawn procedure is no longer required. Field formations are directed to publicize the withdrawal via trade notices and to report any implementation difficulties to the authority.
The tax authority withdraws its prior circular dated 26 June 2024 that had prescribed a procedure for suppliers to provide evidence of compliance with Section 15(3)(b)(ii) of the CGST Act concerning reversal of input tax credit for discounts; the withdrawn procedure is no longer required. Field formations are directed to publicize the withdrawal via trade notices and to report any implementation difficulties to the authority.
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