The article explains why buyers should avoid claiming ITC when purchase invoices are missing from GSTR-2B. It outlines the legal position, supplier follow-up process, and practical safeguards to ...
The article explains how the GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B is insufficient to invoke Section 74 without evidence of fraud or suppression. It also outlines practical steps ...
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