CIRCULAR
| Notification No. | Subject |
| Circular No. 238/32/2024-GST dt.15.10.2024 [Para 3.2.2] | Clarification of various doubts related to Section 128A of the CGST Act, 2017. |
Portal Related Updates
| Date | Subject |
| 05/11/2024 | Advisory for Form GST DRC-03A. |
CASE LAW
| Particulars | One liner |
|
2025(02)LCX0014 Madras High Court AR Foundations Private Limited |
Due to unavailability of online facilities for pre-deposit payment for filing appeal, amount paid vide Form GST DRC-03 shall be adjusted against the pre-deposit u/s 107 or 112 of the GST Act in terms of Circular No.224/18/2024. |