If you are a goods and services tax (GST) registered taxpayer and want to claim any pending input tax credit (ITC) for FY 2023-24 or amend any errors or omissions under GST then note the last date to ...
The Gujarat High Court held that the period between the initial refund filing and issuance of a deficiency memo must be excluded when computing the two-year limitation under Section 54 of the CGST ...