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ORISSA HIGH COURT PERMITS THE RECTIFICATION OF FORM GSTR -1 AFTER THE LAST DATE OF CARRYING RECTIFICATION

M/s. Shiva Jyoti Construction  vs The Chairperson, Central Board of Excise & Customs and others  [TS-79-HC(ORI)-2023-GST] The petitioner filed a […]

Rule 88C : Difference in liability GSTR 1 vs GSTR 3B

Communication to Taxpayer New rule 88C has been introduced vide notification no. 26/2022 dated 26th December 2022 under the provision […]

Delhi HC holds that blocking of ITC in E-credit Ledger beyond one year is without the authority of law; ITC balance in ECL cannot be restricted on account of non-payment to the supplier

SUNNY JAIN Versus THE UNION OF INDIA ANR ORS. W.P.(C) 6444/2022, CM Nos.19502/2022 & 33763/2022 Facts The petitioner is engaged […]