Rectification of DRC-3 - Entitlement to concessional rate of tax ...

February 24, 2024

Case Laws GST HC

Rectification of DRC-3 - Entitlement to concessional rate of tax without ITC for new projects and unsold units of existing projects post 1st April 2019 - requirement to reverse ITC - The court recognized the bona fide mistake made by the petitioner in mentioning the financial year in Form DRC 03 and directed the tax authorities to permit rectification of the error.

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Rectification of DRC-3 - Entitlement to concessional rate of tax ...

February 24, 2024

Case Laws GST HC

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