The High Court ruled that buyers are not legally required to reverse ITC merely due to seller-issued discount credit notes. Rectification of GST returns was allowed where tax paid exceeded proposed ...
The GST Council has also recommended that the time limit to avail input tax credit in respect of any invoice or debit note under section 16(4) of the CGST Act filed up to the 30-11-2021 for the ...
The time limit to avail input tax credit in respect of any invoice or debit note under section 16(4) of the CGST Act filed up to 30-11-2021 for the financial years 17-18, 18-19, 19-20, and 20-21 may ...
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