If a person gets a notice or statement under Section 73 and is eligible for waiver of interest or penalty or both, they can apply online in FORM GST SPL-01 through the common portal.
To claim ITC legally and correctly, certain conditions must be met and specific documents must be maintained.
This article clarifies the non-taxability of lorry hire income under GST, backed by relevant legal provisions, notifications, and case law.
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