Kerala High Court: Conditions for ITC U/s 16(2)(c) not in favour of Business; Relief as per Cir. 183 & 193 allowed. Timelines for Sec. 16(4) is procedural and the benefit should be retrospective.
here is a lot of confusion in the industry with regard to credit eligibility of HVAC system and lift and hence the author has tried to examine the eligibility of input tax credit on such goods in this article.
This article provides a detailed analysis of Section 14 and its implications for businesses.
In this article, we will navigate through the June 2024 compliance calendar for GST returns, which includes term GST returns, important due dates, forms to be filed, periods, and taxpayers.
This article delves into the legal landscape surrounding the condonation of delay in GST appeals, analyzing pertinent case laws and providing a comprehensive technical discussion on the matter.
Have you faced any technical difficulty while generating an E-way bill using the E-way bill portal? Here is a solution for you.
After notification No. S.No.851 [No.38/2023-Central Tax] Dated August 4, 2023, CGST Rule 88D was amended and a mechanism was outlined for system-based notification in the cases where the excess ITC claimed in GSTR-3B was compared to that shown in GSTR-2B.
GSTN is pleased to announce the launch of the E-Way Bill 2 Portal by NIC on June 1, 2024, through an issue advisory dated May 28, 2024.
This article explores the judicial wisdom and statutory provisions that address this issue. We will delve into specific cases where courts have provided relief due to illness and analyze the constitutional aspects that may be applicable.
In this article we discuss a comprehensive overview that delves into the initiation, timeline, and methodology of GST audits, shedding light on practical considerations.
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