Many companies that had not been able to claim transitional credit have dragged the government to court over a retrospective amendment of Section 140 under the Goods and Services Tax (GST) framework. An amendment has been made in Section 140 retrospectively with effect from July 1, 2017, vide Notification No. 43/2020-CT. By this retrospective amendment […]
from Taxscan | Simplifying Tax Laws https://ift.tt/2ZJfwFB
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