Introduction: The purpose of this article is to provide comprehensive analysis of GSTR-9. It starts with discussion on basic legal provisions. Then it provides some “Important aspects of GSTR-9” . It further discusses the structure of GSTR-9 and then takes up clause by clause analysis.
Introduction GST interest notices are causing hardship on taxpayers. Bulk notices are issued by the department post Megha technologies Judgement. GST interest noticesProvision related to eligibility of input tax credit in CGST Act: Section 16 (2) of CGST Act provides for the basic conditions