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By, SHRI SHAILESH P. SHETH, ADVOCATE , M/S. SPS LEGAL Can a recipient taxpayer be denied the benefit of ITC on the basis of the non- availability of the details of the tax invoice or debit note, etc. of the supplier-taxpayer in…
Source : GSTN/ News and Updates dated 17.10.2021 1.As per Section 16(4) of CGST Act, 2017, no taxpayer shall take input tax credit in respect records (invoices and debit notes) for supply of goods or services (or both) for Financial…
Source : GSTN / News and Updates dated 15.12.2020 Auto population of details in Form GSTR-3B from Form GSTR 1 & GSTR 2B 15/12/2020 Auto Populated details in Form GSTR 3B: Now, auto-population of system computed details in Form GSTR-3B,…
Notification no.81/2020-CT dated 10.11.2020 In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 10th day of November, 2020,…
Press release is published on 29.08.2020 to announce the launch of GSTR-2B on a trail basis. The taxpayers can login into GSTN and download their GSTR-2B for the month of July, 2020. The Govt. has requested the taxpayer to compare…