Tag: CA Sanjeev Singhal

In GST, Rules 89(5) can not override the Section 54(3) The Rules were meant only for the purpose of carrying out the provisions of the Act and they could not take away what was conferred by the Act or cutting down its effect.” This is placed with respect to Section 54(3) of CSGT Act , 2017. Rule 89(5) where the rule override the section 54(3). This has

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