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Guide to CA Certificates in GST - Amazon Web Services
GST, a paradigm shift from origin based tax to destination based tax, has been introduced in India with one of the objectives to provide an uninterrupted and seamless flow of input tax credit, and a mechanism to avoid cascading of taxes. Thus, to ensure this smooth flow of
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3. Handbook on Show Cause Notice - Approach and Reply ...
idtc-icai.s3.ap-southeast-1.amazonaws.comShow cause notice is the foundation in the matter of recovery of duty, penalty and interest and if a particular point is not raised in the show cause notice, it cannot be raised later at any of the appellate stage(s). Show cause notice is a foundation …
Technical Guide rd on GST Audit - Amazon Web Services
idtc-icai.s3.ap-southeast-1.amazonaws.comI am happy to note that in order to facilitate members in ... Chairman GST & Indirect Taxes Committee CA. Sushil Kumar Goyal Vice-Chairman GST & Indirect Taxes Committee ... The objective of the GST audit can be ascertained from the definition of Audit given in section 2(13) of the CGST Act. The said definition reads as follows:
Practical FAQs on Input Tax Credit
idtc-icai.s3.ap-southeast-1.amazonaws.comVAT/GST. India adopted VAT in stages – first in the form of CENVAT at central level on manufacture of goods which was later extended to services as well and then in the form of State-Level VAT on sale of goods. Such a piecemeal and fragmented tax structure made the erstwhile indirect tax regime too complex
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