Who is a GTA and whether issue of Consignment note is mandatory condition of GTA?

Samyak Jain , Last updated: 13 April 2022  
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Clarity Regrading the Applicability of RCM on Freight The applicability of RCM on Freight has brought a great deal of confusion for some people in understanding exactly in what situations the RCM liability under Section 9 (3) of the CGST and SGST Act and under Section 5 (3) of the IGST Act arises

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