Paying RCM tax through DRC-03 does not allow ITC claim, leading to permanent loss. The correct method is through GSTR-3B with self-invoice to preserve credit.
Personal hearings under GST are often reduced to one-sided submissions without real engagement. The article highlights how this undermines natural justice and calls for meaningful adjudication.
The article explains how violating the twin conditions under Section 50C(2) can block valuation relief and trigger taxation on higher stamp duty value. It highlights judicial rulings making DVO reference mandatory if conditions are satisfied.
Proposed amendment to Section 169 mandates registered post for GST notices in addition to digital service, ensuring taxpayers receive communications and participate in proceedings.
