The dispute involved ITC denial due to mismatch between GSTR-3B and GSTR-2A. The Court quashed the orders and held that authorities must apply Circular 183 and re-decide the ...
The GST annual return, GSTR-9, is rarely discussed until a tax notice lands in a taxpayer’s inbox. With the December 31 ...
This explains how most notices arise from differences between ITR data and information available with the tax department through AIS and ...