Provisional refunds for inverted duty structures and removal of refund thresholds for exports improve working capital. The amendments strengthen liquidity and support small and mid-sized ...
The law now permits deduction of post-supply discounts even if decided later. This eases commercial flexibility and reduces ...
The cut in Goods and Services Tax (GST) rates is likely to result in a shortfall in Integrated Goods and Services Tax (IGST) on imports by around Rs 10,664 crore annually, according to a study by the ...
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