Relying on the spirit of Section 62, the Court ruled that compliance after delay nullifies best judgment assessments, though ...
The decision clarifies that GSTR-9 plays a vital role in reconciling ITC claims. Authorities must reassess demands after examining ...
Micro enterprises are defined as businesses with annual turnover of up to Rs 10 crore under the revised MSME norms.
India’s 73 million MSMEs contribute 30% to the GDP and 45% to the overall exports. The proposed reforms, which follow a cut ...
The Union government is considering measures to ease the goods and services tax (GST) compliance burden for small businesses ...
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