Subject: GST/ Direct Tax - Indirect
Pre-Budget Memorandum (2024-2025)
Request to defer the applicability of form 10B / 10BB (Audit report for Charitable Trusts) by one year
Representation u/s. 107 of the CGST/SCGT Act
Request to issue special one-time relaxation for cases where the time limit for filing of appeal u/s 107 of the CGST/SGST Act is expired and no appeal has been filed and to increase the period of condonation of a delay from one month to one year.