DGAP’s Purchase-Value and Per-Square-Foot Methodology for Determining Additional Anti-Profiteering ITC Benefit Is Sustainable
DGAP’s Purchase-Value and Per-Square-Foot Methodology for Determining Additional Anti-Profiteering ITC Benefit Is Sustainable Issue Whether the DGAP’s anti-profiteering computation methodology—comparing pre-GST and post-GST credit and purchase values to arrive at a 1.70% additional ITC benefit and allocating it on a per-square-foot basis—is legally and factually sustainable under Section 171 of the CGST Act. Whether pre-GST… Read More »