But, as per the law, the dealer is liable to make the payment under the head of ‘Integrated Goods and Services Tax’ (I-GST). The payment has been done mistakenly on the consignor’ side, so now it is the responsibility of tax authorities to transfer the payment from one head to ...
In context to view the permanent enrolment, the applicant had practiced uploading form GST TRAN-1 to convert the provisional registration to a permanent registration so as to claim the input tax credit with respect to the payment on the closing stock which is present at the time of the shift...