On March 18, 2024, the CBDT made the ITR-1 and ITR-4 offline forms (JSON utility) for FY 2023–24 (AY 2024–25) available for taxpayers. Beginning on April 1, 2024, income tax returns for FY 2023–24 (AY 2024–25) will be filed using these ITR forms.
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For the taxpayers who have their Input Tax Credit (ITC) rejected by the Department, section 16(4) of the CGST Act, 2017 sounds like an incubus. Taxpayers don’t comprehend the importance of the Section until they are given tax notices from the Authorities. Key Points
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AuthorI am Amit Gupta. I like to write posts about chartered accountants' topic. |