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This is following several reports CBIC received about different practices being followed by the field formations, creating issues for taxpayers
The modified form will help in checking bogus ITC claims and ensure that honest taxpayers are able to timely avail the ITC benefit
GST Network lets taxpayers to file refund application (in RFD 01 form) easily and tax officers to process online.
Earlier, the GoM, headed by Bihar deputy chief minister Sushil Modi, had zeroed on two models of simplification