GSTR 9, GSTR 9C, Income Tax Document Not Enough to Establish Goods Transport Services falls under RCM Category: Madras HC [Read Order]
The petitioner was required to furnish all pertinent documents to demonstrate that the services align with Section 9(3) of relevant GST laws, in conjunction with Notification No.13/2017
By Navasree A.M - On May 11, 2024 11:02 am - 2 mins read
The Madras High Court held that the documents such as GSTR 9, GSTR 9C, and Income Tax records alone are insufficient to establish that Goods Transport Services fall under the Reverse Charge Mechanism ( RCM ) category. The petitioner challenged an order dated 18.12.2023 in the writ petition primarily on the grounds of denying the…
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