Read about Patna High Court’s decision allowing benefit of GST amnesty under Notification No. 53/2023-Central Tax, even for appeals filed after specified cut-off date. Details and implications explained.
Ministry of Finance reports a record 7.85 crore ITRs filed for all assessment years by 31st October 2023. Detailed analysis of filing trends and procedures.
Notification No. 53/2023– Central Tax: Appeal procedure for GST cases – Tax Deposit Conditions for filing appeals before Appellate Authorities
