A consolidated invoice from hotels or vendors, itemizing room rent, hall charges, and food, is sufficient for ITC eligibility under Section 16(2)

The Tribunal observed that a partnership firm and its partners are not separate excisable entities and payment made by a partner can be adjusted against the liability of the firm

In GST virtual refund processing, accuracy in filing and quick correction of deficiency memos is essential to avoid delay and protect your refund claim.