Powers & Procedures for GST return mismatch if pointed out by Dept

CA Sunil Kumar , Last updated: 08 April 2020  
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1. Return: Section 2(97) CGST Act 2017unless the context otherwise requires, the termreturn means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder. 2. Rule 61 of CGST ACT Form and manner of submission of monthly returns Rule 61(5):Where

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Published by

CA Sunil Kumar
(Chartered Accountant)
Category GST   Report

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