The dispute concerned reversal of ITC based solely on mismatch between GSTR-2A and GSTR-3B. The High Court held that failure to consider the CBIC Circular prescribing the procedure vitiated the order ...

The court held that ITC disclosed in the annual return cannot be rejected solely because it was missed in monthly returns. Appellate authorities must give clear reasons before denying such ...

BCAS urges GST Council to extend GSTR-9 and GSTR-9C filing deadline for FY 2024–25, citing major compliance challenges from ...

Morningstar Quantitative Ratings for Stocks are generated using an algorithm that compares companies that are not under analyst coverage to peer companies that do receive analyst-driven ratings.

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Dr. JeFreda R. Brown is a financial ...