A recent advance ruling from Gujarat Authority under the Goods and Services Tax Law has stunned the employees leaving service without completing their full notice period. According to Gujarat Authority of Advance Ruling in the matter of M/s Amneal Pharmaceuticals Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/51/2020, dated July 30, 2020] , the employee leaving the company without […]
As per Section 54(3) of the Central Goods and Services Act, a registered person can claim refund of unutilized ITC under following situations: –
