A comprehensive analysis of ITC under GST, covering statutory conditions, blocked credits, supplier default issues, and landmark judicial interpretations shaping taxpayer ...
The High Court ruled that buyers are not legally required to reverse ITC merely due to seller-issued discount credit notes. Rectification of GST returns was allowed where tax paid exceeded proposed ...
The Nigeria Revenue Service (NRS) has announced the phased rollout of its E-Invoicing and Electronic Fiscal System (EFS), also known as the Merchant Buyer Solution (MBS), as part of efforts to ...