Issuance of Electronic Gift Vouchers and Credit Notes Constitutes Valid Compliance Under Section 171 Anti-Profiteering Provisions
Issuance of Electronic Gift Vouchers and Credit Notes Constitutes Valid Compliance Under Section 171 Anti-Profiteering Provisions Issue Whether issuing Electronic Gift Vouchers (EGVs) and credit notes to affected buyers constitutes a legally valid, unconditional, and effective mode of passing on the benefit of GST rate reductions under Section 171 of the CGST Act. Facts Trigger… Read More »