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...
Continue Reading
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...