Passing on benefit of Input Tax Credit in construction services found complied with after DGAP verification; proceedings closed

Passing on benefit of Input Tax Credit in construction services found complied with after DGAP verification; proceedings closedCase-LawsGSTInvestigation under anti-profiteering examined whether the supplier passed on Input Tax Credit (ITC) benefits to eli

Passing on benefit of Input Tax Credit in construction services found complied with after DGAP verification; proceedings closed
Case-Laws
GST
Investigation under anti-profiteering examined whether the supplier passed on Input Tax Credit (ITC) benefits to eligible recipients; DGAP verified buyer-wise disbursements and compliance submissions, finding the supplier passed on a greater total benefit than the initially determined profiteering amount and remitted outstanding amounts to individ

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