Input tax credit – a critical study with reference to GSTR 2A, 2B and circumstances under which reversal of input tax credit arises
When the Goods and Services Tax was introduced, the primary projection was to make GST a progressive tax. In this…
Tag: 2A
Assessee allowed to rectify its GST Returns after the deadline
The Hon’ble Orissa High Court in the matter of M/s. Shiva Jyoti Construction v. The Chairperson, Central Board of Excise…
Input Tax Credit eligibility and its restriction
The provision for Input Tax Credit (ITC) is given under Chapter V of CGST Act, 2017. Section 16 : Eligibility…
Recommendations made by GST Council on 18.12.2019 in meeting
1. Grievance Redressal Committees (GRC) will be constituted at Zonal/State level with both CGST and SGST officers and including representatives…