One of the change in filling process of GSTR-3B is as follow:- 1. Fill either CGST or SGST/UGST amount, other tax will get auto filled. Its means when we fill amount in CGST then SGST amount auto fill which is equal to CGST amount. In simple words we cannot fill different amount in CGST and […]
Joint Commissioner has failed to grant approval in terms of section 153D of the Act i.e., after application of mind but has rather carried out exercise in utmost haste and in a mechanical manner and, therefore, the approval so granted by him is not an approval which can be sustained.
