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CSR shall not be treated as a gift or free supply. ITC on CSR should be availed since the same can be treated as incurred in the course and furtherance of Business.
For Finance professionals in India, FY ends on 31st March, but for people working in GST, it ends on 30th September. Discussing some points that must be noted regarding the year end activities of GST.
It's a compulsory return for large tax payer( I.e. turnover more than 5cr),this facility would be optional
Whether reimbursement of food expenses from employees for the canteen provided by company comes under the definition of outward supplies as taxable under GSTAct..
Change in the rate of tax in respect of goods or services or both under GST
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