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CA Vaishali Kharde has prepared a PPT on the amendments notified in the 48th GST Council meeting held on 17th December, 2022. The overview of the amendment presented in the PPT is easy to read, refer and understand.
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Tax on credit notes issued taken in ITC in place of entering in GSTR-1
The Hon’ble Bombay High Court in Piramal Enterprises Ltd held that clauses of business transfer agreement should be understood with the context it is entered into by parties, pick and choose approach adopted by the revenue to dissect the agreement, giving it a different meaning then by which it is entered into, is not sustainable, set aside the demand.
CBIC issued Notification 12 to 15 on 10.07.2024 to give effect to 53rd GST Council meeting recommendations