Case Laws

Rectification of GSTR 3B to align with GSTR 1 permitted

GST on supplying fitted assets on hire: Matter remanded to AAR

GST Demand against deceased invalid without notice to Legal Heir

Discounts given by manufacturers to retailers generally cannot be considered consideration for services

Selling goods at a lower price than the prevalent market price does not constitute a discrepancy in the returns as per Section 61

TR-6 challan cannot not be considered a valid document for availing ITC

Rule 36(4) and its restrictions are valid and consistent with the legislative intent

ITC Refund Applications for Pre-July 2022 Inverted Duty Structure Cannot Be Denied Based on Filing Date

Leasing a goods carriage to a Goods Transportation Agency (GTA) is exempt

Clarifications on Barter, RCM, HSN, and E-Way Bills for Silver Businesses