TDS exemption is available U/S 194C in case of a declaration, even when the transporter is not the owner: ITAT Jodhpur
Refund of accumulated ITC is admissible even if principal input & output have same GST but other inputs have different rate: HC
Request to amend/rectify Form GSTR-1 could not be rejected if wrong GSTIN mentioned inadvertently: HC
High Court allows the supplier to amend the errors in GSTR-1 due to which ITC was denied to the recipients