Circular no. 212-6-2024- GST (dated 26.06.2024)-Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the supplier
Law Legends Outline: - यह circular ये बताता है कि कैसे supplier ये verify कर सकते हैं कि recipient ने tax credit notes के जरिए दी गई छूट (discount) पर ITC रिवर्स कर दिया है. Issue Involved : • CGST Act के तहत कुछ discount को Goods या services के…
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