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Guest House Facilities are not included in Infrastructural Support Services: CESTAT

AGM Extension 2021 - Key Provisions & Draft Application

Indian Company & company incorporated outside India would not be considered as "merely establishments of a distinct person" for GST

No need to carry the physical copy of Tax Invoice in case of E-Invoice

Date of issuance of debit note & not date of underlying invoice shall determine relevant FY for purpose of sec 16(4) of GST
