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GST - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

Profiteering - construction service - This benefit was required ...

GST

August 12, 2022

Profiteering - construction service - This benefit was required to be passed on to the recipients. Thus. Section 171 of the CGST, 2017 has been contravened by the Respondent, inasmuch as the additional benefit of ITC @5.86% of the base price received by the Respondent during the period 01.07.2017 to 31.03.2019, was required to be passed on by the Respondent to 17 recipients - NAPA

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