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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Communication Between Taxpayers facility enables registered GST taxpayers to notify counterparties of missing or deficient documents.</h1> The GST Portal's Communication Between Taxpayers facility allows registered taxpayers (excluding TDS, TCS or NRTP registrants) to send notifications to suppliers or recipients about missing or deficient documents, attach up to fifty documents, add remarks, and manage messages via Inbox and Outbox; counterparties receive e mail/SMS alerts and portal login alerts; senders are limited to 100 notifications per GSTIN per tax period; suppliers can add documents into Form GSTR 1 if notified; upload/download document functionality is to be provided.

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        ActsIncome Tax
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