Rectification Order Invalid as CPC Didn’t Issue Prior Intimation for Defective Form 3CD: Madras HC
The Court found that intimations under Sections 143(1) and 154(3) were not communicated due to technical reasons. The matter was remitted for fresh consideration after a revised audit report was ...
Changes in new Form 3CD. Taxpayer to give GSTN number along with details of other indirect tax registrations like sales tax, service tax etc.
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