Eye Share : Rule 96(10) of the CGST Rules – A Hoax?
Mr. Brijesh Kothary (Principal Associate, Lakshmikumaran & Sridharan Attorneys) and Mr. Nikhil Agarwal (Associate) in their article, highlight the anomaly between CGST Act and amended Rule 96 of CGST Rules and the ambiguity arising from the amendment vide Notification No. 3/2018-Central Tax....