Taxmann's Analysis | Rectification of Errors under GST – An In-depth Analysis
Author | : Taxmann |
Publisher | : Taxmann Publications Private Limited |
Total Pages | : 16 |
Release | : 2024-06-22 |
ISBN-10 | : |
ISBN-13 | : |
Rating | : 4/5 ( Downloads) |
Download or read book Taxmann's Analysis | Rectification of Errors under GST – An In-depth Analysis written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-06-22 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GST law allows for rectifying mistakes evident from the records in any order, notice, certificate, etc. This article offers a comprehensive analysis of the provisions related to rectification, covering the following points: ‣ Provisions for Rectification under GST ‣ Time Limit for Filing and Executing Rectification ‣ Definition of Errors Apparent on the Face of Records ‣ Additional Considerations on the Appeal Timeline When a Rectification Application is Filed