GST : Section 107 of The Finance Act, 2013 - Service Tax Voluntary Compliance Encouragement Scheme - CBEC Clarifies That : (A) Declaration Becomes Conclusive only Upon Issuance of Acknowledgement of Discharge, Which Can be Issued only After Payment of Tax Dues in Full Along With Interest; (B) VCES Declarants Should Make Payment of The Entire Service Tax Dues at The Earliest and Obtain The Discharge Certificate; and (C) Eligibility of Cenvat Credit Would be Governed by The Cenvat Credit Rules, 2
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