For FY 2024–25, GSTR-9 and GSTR-9C have been notified with certain earlier relaxations continuing, such as consolidated reporting of exempt and nil-rated supplies, optional ITC bifurcation in some ...

Under the GST regime, tax is levied on every stage of supply, but the credit of tax paid on inputs and input services is available subject to the fulfilment of conditions, and restrictions, provided ...