Formats of Invoices under GST
View Video on “Various Invoices under GST” for details about each invoices type.
View Video on “Various Invoices under GST” for details about each invoices type.
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In this judgement Hon’ble Court expressed its surprise that why this instructions could not be obtained at earlier levels and the callous attitude of the Department has resulted in the assessee being harassed by approaching one forum after the other and wasting his considerable financial resources as well as time.
Hon’ble High Court mentioned that the Central Authority initiated the proceedings for the period of July, 2017 to June, 2018 and State authority covered the period of March, 2018. Since, period of was overlapping, Hon’ble high court of Orissa quashed the SCN and Order issued by State GST Authority.
Considering the representation, CBEC has clarified various refund related issued vide Circular No. 147/03//2021-GST dated 12th March, 2020 where following issues are clarified:
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