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GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Input Tax Credit (ITC) - validity of demand raised before ...

GST

December 14, 2022

Input Tax Credit (ITC) - validity of demand raised before issuance of show cause notice (SCN) - summary of notice in Form DRC-01 - mismatch of the GST payable on inward supplies as recorded in the Form GSTR 2A with the GSTR 3B returns - goods in transit as on 31st March (end of Financial year) - - SCN and demand notice quashed and set aside - HC

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