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GSTN has introduced two new e-invoice supply types for domestic reverse charge transactions and import of services with the facility now available for testing.

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Unaccounted goods discovered during a business premises inspection must be dealt with through tax determination proceedings under Sections 73 or 74, rather than direct confiscation under Section 130.

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It was found by following the landmark decision in Gujarat Chamber of Commerce and Industry v. UOI, that transfer of benefits is outside the purview of GST levy under Section 9.

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Generation of fresh invoices and e-way bills after vehicle interception is a post-detection remedy that cannot validate prior illegality or cure statutory non-compliance.

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Surplus eligible IGST credit can be utilised against CGST and SGST shortfalls in the statutory order and tax demands must consider complete ITC reconciliation.

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