Central Board of Direct Taxes had made it mandatory to link PAN and Aadhar by 30 June 2023 by paying a penalty of Rs.1,000, failing which would result in PAN becoming inoperative and the taxpayer would not be able to complete any transaction which requires PAN as a mandatory requirement.
Until 48th GST Council Meeting, an unregistered dealer (buyer of flat) could claim refund of GST paid upon cancellation of such flat only from builder that too within the time limit where the builder could issue a credit note to such buyer.
A Goods Transport Agency (GTA) means any person who is engaged in the business of providing services with respect to transportation of goods by road.
