This scheme, effective 1 November 2024, targets specific non-fraudulent GST demand notices issued under Section 73 of the CGST Act for the fiscal years 2017-18, 2018-19, and 2019-20
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There are also demands that the recipient should not be made responsible for non-deposit of GST by the suppliers, says Shashank Priya, Special Secretary and Member-GST, CBIC
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