Tag Archives: AGRA

Post-Supply Discount Adjustments and ITC Mismatches Remanded for Detailed Investigation and Verification of Tax Records

By | November 4, 2026

Post-Supply Discount Adjustments and ITC Mismatches Remanded for Detailed Investigation and Verification of Tax Records Issue Valuation & Post-Supply Discounts: Whether post-supply discounts/incentives received from an OEM (Honda) and disclosed in GSTR-9C warrant output tax demands or Input Tax Credit (ITC) adjustments without verifying whether the supplier issued credit notes and reduced taxable values. Double… Read More »

Due to a split opinion between Judicial and Technical Members on e-way bill vehicle mismatch, the matter is referred to the Vice President of GSTAT.

By | September 22, 2026

Due to a split opinion between Judicial and Technical Members on e-way bill vehicle mismatch, the matter is referred to the Vice President of GSTAT. Issue Whether entering an entirely different vehicle number in Part-B of an e-way bill constitutes a fatal statutory breach attracting penalty under Section 129(3), or if the presence of genuine… Read More »