SPICe+ is a web – based application form for incorporation of Companies replacing the erstwhile SPICe forms. The content of SPICe+ form is same as SPICe, but the process of filling and submission has changed significantly. Also credits to...
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What is Inverted duty structure (IDS)? Section 54(3)(iii) of the Central Goods and Service Tax Act 2017 provides that, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax...