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To enable taxpayers to efficiently address invoice corrections/amendments with their suppliers through the portal, a new communication process called the Invoice Management System (IMS) has
CBIC received various representations with respect to the admissibility of Input Tax credits on demo vehicles in pursuance of Section 17(5) of the CGST Act.
In the 54th GST Council meeting, the GST Council recommended introducing an Invoice Management System (IMS) on the GST Portal. At the time of the
The CBIC has received various representations to clarify the place of supply for “Data Hosting Service” provided by a supplier located in India to a
The Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 provides for the procedure to be followed for importing goods at a concessional
CBIC has received various representations from the industry to provide clarification in the matter when the advertisement services are provided to foreign clients by Indian
