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Notification No. 72/2018-Central Tax ,dt. 31-12-2018 – Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

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The Supreme Court affirms the decision of Madras High Court wherein it was held that Rule 89(5) does not restrict itself to ITC on goods but it also includes ITC on services while claiming refund under Inverted Duty Structure. (13-09-2021)

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