Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
Input tax credit mismatch between Form GSTR-3B and Form GSTR-2A had to be reconciled in accordance with Circular No. 183/15/2022-GST before adverse adjudication; where that prescribed procedure was not followed, the adjudication order and consequential demand were set aside and the matter was remitted for fresh consideration from the stage of reply to the show cause notice. The assessee was left free to raise all other contentions in the remanded proceedings.
Input tax credit mismatch between Form GSTR-3B and Form GSTR-2A had to be reconciled in accordance with Circular No. 183/15/2022-GST before adverse adjudication; where that prescribed procedure was not followed, the adjudication order and consequential demand were set aside and the matter was remitted for fresh consideration from the stage of reply to the show cause notice. The assessee was left free to raise all other contentions in the remanded proceedings.
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