GST implications on interest and penalty for delayed payments in property transactions. Learn about applicability, tax rates, and time of supply under Section 12(6).
Kerala High Court ruled that purchasers cannot be denied Input Tax Credit (ITC) based solely on discrepancies in GSTR-2A Form. Learn more about this significant decision.
Discover eligibility for Input Tax Credit (ITC) on Transport/Cab services for employees under section 17(5) of CGST Act, 2017. Explore analysis of CGST Act provisions and government notifications. Learn how businesses can claim ITC for transport services, especially during night shifts for women employees, based on Circular No. 172/04/2022-GST. Stay informed and maximize tax benefits for your organization.