Amongst others:
- Remanded GST refund matter where supply made as inter-State was subsequently held as intra-State,
decided in the light of Circular No. 162/18/2021-GST - Directed Revenue Department to either modify the GST portal to facilitate filing of TRAN-1 to claim the ITC
or accept returns manually - Whether Form GSTR-3B is a return or not under the CGST Law
Source: a2ztaxcorp.com
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