GSTN has permanently removed PDF-based Annexure-B filing for ITC refund claims and made the Excel-based Offline Utility compulsory from 18 May ...
The Karnataka High Court held that the two-year limitation under Section 54 of the CGST Act is mandatory. However, it condoned a six-month delay through writ jurisdiction because double taxation was ...
Right from its rollout, there have been multiple additions to Goods and Services Tax (GST) forms and return filing procedure ...
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