Document Identification Number compliance renders TDS-default orders invalid where mandatory DIN requirements are breached and curative provision does...
Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
Transitional input tax credit claimants could file or revise Form GST TRAN-1 and TRAN-2 within the extended window available to aggrieved registered assessees. Claims filed or revised through that facility remain subject to verification on merits after a reasonable opportunity is provided. The extended mechanism therefore preserves access to transitional credit claims while requiring substantive verification before credit is granted.
Transitional input tax credit claimants could file or revise Form GST TRAN-1 and TRAN-2 within the extended window available to aggrieved registered assessees. Claims filed or revised through that facility remain subject to verification on merits after a reasonable opportunity is provided. The extended mechanism therefore preserves access to transitional credit claims while requiring substantive verification before credit is granted.
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