The article explains how the Government replaced the PDF-based Annexure-B with a structured JSON utility for GST refund applications. The new system enables automated invoice-level validations and ...
What changed?: Businesses must now upload detailed invoice-level data in JSON via Annexure-B for GST refund claims, enabling upfront automated validation. Why it matters: The move aims to reduce ...
Businesses will soon be able to secure Goods and Services Tax (GST) registration in just three calendar days, with 95 percent of applications expected to be cleared within this timeframe, sources in ...
The Court found that the authority failed to follow mandatory procedure under Rule 92(3) before rejecting the refund. It held that absence of hearing and improper notice rendered the order ...