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Case Law Details

Case Name : In re SPFL Securities Ltd (GST AAAR Uttar Pradesh)
Appeal Number : Order No. 06/AAAR/18/04/2019
Date of Judgement/Order : 18/04/2019
Related Assessment Year :
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In re SPFL Securities Ltd (GST AAAR Uttar Pradesh)

The nature of the delayed payment charges are being summarized below for understanding its taxability under the GST law:-

Where the client makes delay (i.e. beyond T+1 statutory time limit for payment as per SEBI regu

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