The GST Council has introduced a significant procedural change in the GSTR-9 Annual Return for FY 2024–25, aimed at improving accuracy and reducing ambiguity in Input Tax Credit (ITC) disclosures. The ...
There was a recent revision to table 4 of Form GSTR-3B. This revision has more to do than just a reporting change. It has increased the significance of correctly identifying eligible and ineligible ...