Section 16(2)(c) of the CGST Act and Rule 36(4)(c) of the CGST Rules are constitutionally valid
The Hon’ble Kerala High Court in the case of Nahasshukoor v. Assistant Commissioner [WA NO. 1853 OF 2023 dated November…
Tag: Rule 36(4)
Time Period of February, 2020 to August, 2020 to be considered cumulatively for availing GST Credit under Rule 36(4) of the CGST Rules
The Hon’ble Allahabad High Court in the case of M/s. Vivo Mobile India Private v. Union of India and Others…
DEMAND ON ACCOUNT OF GSTR 2B & 3B MISMATCH AND LEGAL INTERPRETATION, LEGAL SUSTAINABILITY
Issuing demand notice on the account of mismatch between GST Returns (GSTR) are daily routine practice for the Revenue Officers,…
Burning issues in GST Input Tax Credit (ITC)
Respected, Speaker Mr. CA Bimal Jain Sir has deliberated on topic “Burning issues in GST ITC” in Webinar conducted by “Tax Experts’ Pan India and…
Amendment of Rule 36 (4) of CGST Rules: Without any Basis..!!
Article by, Ms. Radhika Prabhu, Practising C.A. Partner- RPSP & Associates, Mumbai Input Tax Credit of GST is the basic…