Interest on late payment of TDS –Definition of ‘Month’ for computing Interest
GST Alert – CGST & IGST Amendment Bills
SCN cannot be kept in abeyance and adjudicated beyond a reasonable time
A genuine buyer cannot be deprived of Input Tax Credit and instead recovery action should be taken against the defaulting supplier
ITC is ineligible where there is delay in filing GSTR 3B beyond the time limit prescribed under Section 16(4) of the CGST Act
