Explains the correct process for claiming past ITC using GSTR-2B data and filing within the annual return deadline. Key takeaway: claim only reflected ITC to avoid variance notices and defer unmatched ...
The Gujarat High Court held that the period between the initial refund filing and issuance of a deficiency memo must be excluded when computing the two-year limitation under Section 54 of the CGST ...
In its pre-Budget memorandum, KASSIA highlights liquidity stress, costly credit and uneven GST rules hurting micro and small ...