Calcutta HC rules interest cannot be levied if Input Tax Credit (ITC) is availed but not utilized. Judgment clarifies ITC reversal process and Section 50(3) of CGST Act.
Section 128A offers waiver of interest & penalty on GST demands from FY 17-18 to 19-20 under Section 73. Learn eligibility, conditions & application process.
Digital Competition Bill 2024 aims to regulate big tech companies, address anti-competitive practices, and empower CCI with ex-ante powers for a fair digital marketplace.
Learn about microfinance company registration, NBFC vs. Section 8 models, and key compliance requirements under RBI regulations for microfinance loans.
Explore the Supreme Court’s ruling on Section 17(5) of the CGST Act, 2017, and its impact on Input Tax Credit claims for construction costs under GST.
