Every Goods and Services Tax (GST) registered person needs to file GST annual return using GSTR-9 form on or before December 31, 2024, for FY 2023-24. However, for FY 2017-18, 2018-19, 2019-20, ...
This explains how ITC hinges on invoice matching and supplier tax payment under Section 16. The key takeaway is that credit can be denied even after payment unless statutory conditions are fully ...
This article examines how GST enforcement shifts the burden of supplier failures onto bona fide buyers. The key takeaway is that courts consistently hold recovery must be made from defaulting ...