Gst Website Hsn Code

Instance: A particular person who has a place of small business in Bangalore supplies taxable consulting solutions in Pune where he has no spot of business enterprise would be treated as a casual taxable particular person in Pune. As per Sub-section 10 of Section 74 of the CGST Act 2017, the taxpayer can concern a notice for tax not paid or brief paid or availed input tax credit wrongly or utilized input tax credit wrongly within 5 years from filing of annual return by the taxpayer and in case of refund issued erroneously, the notice has to be issued inside five years from the date of situation

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