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Indirect Taxation

9(3) apply even if recipient is unregistered or registered The word specified recipient only apply to casual taxable person and not others ?

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Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

710

23-Feb-24 10:48

89

Answers (2)

Is this the correct interpretation


Thread Starter

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

710

23-Feb-24 10:48

Section 9(3) applies based on the receipt type given there. Even if unregistered still it would apply.


Shiva Teja

Shiva Teja

Faculty

23-Feb-24 13:05

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