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The construction businesses are at the center stage of anti-profiteering in some of the latest judicial pronouncements. The article is an attempt to summarize the methodology and crux of these rulings.
As a principle, exemptions are extended in tax statues to grant relief or ease the burden of consumers keeping in view the interest of the general public at large.
Under the GST regime, the cases of refund are summarized in this article and are mostly governed by Section 54 of CGST Act, 2017 and Rules 89/96 of CGST Rules, 2007.
TCS on sale of goods u/s 206C (1H) came into effect on 1st October 2020. Let us have an overview of the new provision and what all does it cover.
Live Course on Invoice Management System (IMS) - 2nd Batch(With Recording)
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