Lack of declaration in Form No. 10 regarding specific purpose for which funds were being accumulated by assessee-trust, would not be fatal to exemption claimed under section 11(2
Circular No. 90 to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
Now, mandatory to mention of the Place of Supply in case of Inter-state supply to Unregistered Person
No more – “Your Honour, The Learned Counsel of the Party is OUT OF STATION. We request to kindly adjourn the hearing of the Case today.”