The High Court ruled that buyers are not legally required to reverse ITC merely due to seller-issued discount credit notes. Rectification of GST returns was allowed where tax paid exceeded proposed ...
A comprehensive analysis of ITC under GST, covering statutory conditions, blocked credits, supplier default issues, and landmark judicial interpretations shaping taxpayer ...
NEW DELHI: The GST Council has provided a much-needed relief to businesses, especially FMCG players, as credit notes are no longer linked to the invoices, which complicates matters for companies and ...
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