The GST 2.0 reforms aimed to simplify the system with fewer tax slabs, however businesses continue to face challenges in ...

This explains when ITC becomes ineligible under Section 17(5)(h) due to expiry or destruction of goods. The key takeaway is that ITC reversal is mandatory and ...

The Court quashed reversal of input tax credit where claims fell within the extended period under amended Section 16, holding that limitation under the earlier provision could no longer be ...

The evidence clearly shows that most of these failures continued well into the post-2019 period, with unresolved inspection reports, recurring revenue ...