Section 74 Invocation and 100% Penalty Unsustainable for Mere ITC Mismatch Paid Pre-SCN
Section 74 Invocation and 100% Penalty Unsustainable for Mere ITC Mismatch Paid Pre-SCN GSTR-2A vs GSTR-3B ITC Mismatch. Source: Taxscan / Dealing with GSTR-2A vs GSTR-3B Mismatch and other ITC Hurdles … GST Penalty Structure under Sections 73 and 74. Source: Chartered Accountants / Guide on GST Penalties under Sections 73, 74 & 74A |… Read More »