Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Updation mandates that SCMTR capture a Split Indicator with values 'Y', 'N' or newly introduced 'F' to manage split Bills of Lading; 'Y' marks each non-final split record, 'N' marks complete unsplit BLs, and 'F' must be used for the last split record to close the split set and avoid validation failures (previously causing error 122 on subsequent filings). Use of 'F' is mandatory for proper system validation and closure, and users must ensure consistent and complete split-record reporting to prevent processing delays or rejections.
Updation mandates that SCMTR capture a Split Indicator with values 'Y', 'N' or newly introduced 'F' to manage split Bills of Lading; 'Y' marks each non-final split record, 'N' marks complete unsplit BLs, and 'F' must be used for the last split record to close the split set and avoid validation failures (previously causing error 122 on subsequent filings). Use of 'F' is mandatory for proper system validation and closure, and users must ensure consistent and complete split-record reporting to prevent processing delays or rejections.
Note: It is a system-generated summary and is for quick reference only.