Background Material on GST by ICAI

by TaxcharchaApril 17, 20190887

The Institute of Chartered Accountants of India (ICAI) has published the Background Material on GST on 16th April 2019. To download the publications, click here
Volume-I-(BGM-16-04-2019)

Volume-II-(BGM-16-04-2019)

That the return of notices issued under Section 133(6) unserved by the postal authorities is not sufficient to reach to the conclusion that sales to those parties are not genuine where the assesse has provided all the documentary evidence to prove genuineness of the sales. Further, disallowance on the ground of non-genuine sales cannot be a basis for addition u/s 68 of the Income Tax Act, 1961 – ITAT Delhi

Background Material on GST by ICAI

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