Practical guide to responding to GST notices for ITC reversal. Covers Sections 16/17, Rule 37, 18% interest under Sec 50(3), and payment via DRC-03 for wrongly utilized ...

CBIC withdraws circular requiring CA/CMA certificate for post-sale GST discount ITC reversal proof. Reduces supplier burden, restores reliance on S15(3)(b)(ii) ...