Summons under GST – Guidelines

CBIC has issued guidelines for issuance of summons. Some relevant guidelines are- (i) Summons should indicate if the person summoned is...

GSTN Advisory on GSTR-3B

1. W.e.f. 5th July 2022 format of GSTR-3B has been amended to report information on ITC correctly availed, reversal thereof, and declared...