Introduction Rate of duty and Tariff Valuation in case of Import and export of Goods is determined on the basis of Rate applicable on the Relevant date, which has been discussed below. 1. Date of determination of Rate of duty and tariff valuation of Imported Goods [Section 15 of Customs Act, 1962] Relevant date for […]
Article explains Definitions of Credit Note and Debit Note under GST, Issuance of Credit Note – Section 34(1), Issuance of Debit Note – Section 34(3), Format of Debit Note and Credit Note, Details of Credit Note to be furnished in return – Section 34(2), Details of Debit Note to be furnished in return – Section […]
