Verify Udyam Registration Number – New Facility provided to MSME’s
New Facility provided by MSME Udyam Portal to verify the DETAILS of a particular Udyam Registration. (without entering any OTP)(See Pic 1) ...
Summary of Conditions for Availing Input Tax Credit in Normal Circumstances
Sec 16 – Principle Eligibility & Conditions 16(1) Goods or Services to be used in course or furtherance of Business 16(2)(a)/R.36 Possession of Tax Inv/Dr.Note...
Rule 36(4)-Availability of ITC on the Basis of GSTR-2A/2B [GSTR1 of Supplier] Chronology of Amendments
Introduced initially as following:- “36(4)- Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of...
One Page Summary Points related to GST Appeals and Higher judicial proceedings
Section 107 – Appeal to Appellate Authority 107(1) In case of an appeal by Assessee then 3-month time allowed (from date of order communicated) 107(2)...