The article highlights conflicts between Sections 9 and 35 of the CGST Act when post-supply adjustments arise under reverse charge. While imports of goods are partly clarified, services remain legally ...
ITC on invoices pertaining to 2019-20 or debit notes relating to invoices pertaining to 2019-20 can be availed any time till the due date of filing of the return for the month of September 2020 or the ...
New Delhi, June 22: As part of several taxpayer-friendly decisions, the GST Council on Saturday recommended the waiving of interest and penalty in cases of tax demand notices that have been sent under ...
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