The article highlights conflicts between Sections 9 and 35 of the CGST Act when post-supply adjustments arise under reverse charge. While imports of goods are partly clarified, services remain legally ...
The Federal Board of Revenue (FBR) has introduced the concept of 'credit and debit notes' in the federal excise regime on the pattern of sales tax to facilitate both the suppliers and the buyers in ...
As on September 17th, 2020 the GSTN Portal has enabled the facility to delink the credit & debit notes from their original invoices for the ease of compliance & reduction of workload on the taxpayer.
Some results have been hidden because they may be inaccessible to you
Show inaccessible results
Feedback