Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being...
The time limit for taxpayers opting for composition levy under section 10 of the Assam GST Act to intimate details of stock held on the preceding date in FORM GST CMP-03 is extended until 31 January 2018. The order supersedes the earlier Assam GST order on the same subject, thereby replacing the previous deadline with the extended period.
The time limit for taxpayers opting for composition levy under section 10 of the Assam GST Act to intimate details of stock held on the preceding date in FORM GST CMP-03 is extended until 31 January 2018. The order supersedes the earlier Assam GST order on the same subject, thereby replacing the previous deadline with the extended period.
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