The most well-engineered fraud which is being committed by the miscreants is the fraudulent availment and transfer of ITC by way of creating fictitious firms, the cases of which have almost reached the ceiling by now.
This document discusses the relief available against order passed by Appellate Authority for Advance Ruling (AAAR) through a study of Constitution of India and varied judgements in this regard.
The GST law does not clarify ‘Where’ i.e. in which State/U.T GST Registration is required. This lack of clarity has upreared countless doubts, one of which is clarified in this article i.e. Do Warehouses need to be registered under GST?
Certification Course on GSTR-3B Reconciliation with GSTR-2B through AI Tools