Budget 2025 brings key GST amendments, affecting ITC claims, compliance, and penalties. Learn how these changes impact businesses, real estate, and logistics.
SC clarifies ITC on construction under GST, applying the functionality test. High Court to decide if malls qualify as plants for ITC eligibility.
Compare UPS, NPS, and OPS pension schemes. Understand their features, benefits, drawbacks, and eligibility criteria to choose the right plan for your retirement.
Request for additional time under Rule 96A of CGST Rules for exporting goods due to uncontrollable delays. Details of invoices and annexures included.
Adjudication is the process of deciding an issue relating to tax matters through departmental authorities empowered to determine issues relating to classification, valuation, refund claim, tax or duty payable etc. The department raises demands by way of Show Cause Notices (SCNs) to the assessees when irregularities are observed or suspected.