Taxpayers who discharge missed GST liabilities through DRC-03 using ITC for supplies already reported in GSTR-1 are not liable for interest under Section ...
The Karnataka High Court held that the assessee's payment of Rs. 10 crores could not be treated as a voluntary payment under ...
Gujarat High Court held that recovery of interest amount which became due u/s. 50(1) of the CGST Act can be done only after issuance of intimation in Form GST DRC-01D. Accordingly, order quashed with ...
The Goods and Services Tax Network (GSTN) has introduced Form GST DRC-03A on the GST portal to assist taxpayers in managing their tax demands more efficiently. This new tool is specifically designed ...
Raghav Rajeev and Nimrah Ali of Lakshmikumaran & Sridharan analyse the approaches taken by taxpayers and Indian judicial ...
The Karnataka High Court has directed the refund of a Rs 10 crore “voluntary” GST payment made by a businessman, ruling that ...