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	<url>
		<loc>https://taxbykk.com/refund/</loc>
		<lastmod>2025-07-06T06:31:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/refund-2/</loc>
		<lastmod>2025-07-06T06:29:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/refund-3/</loc>
		<lastmod>2025-07-06T06:27:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/5484-2/</loc>
		<lastmod>2025-07-06T06:25:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/payment-2/</loc>
		<lastmod>2025-07-04T13:02:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/registration/</loc>
		<lastmod>2025-07-04T12:56:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/registration-2/</loc>
		<lastmod>2025-07-04T12:52:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/registration-3/</loc>
		<lastmod>2025-07-04T12:49:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/registration-4/</loc>
		<lastmod>2025-07-04T08:33:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/registration-5/</loc>
		<lastmod>2025-07-04T08:31:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/registration-6/</loc>
		<lastmod>2025-07-04T08:29:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/registration-7/</loc>
		<lastmod>2025-07-04T06:58:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/appeal/</loc>
		<lastmod>2025-07-03T13:00:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/appeal-2/</loc>
		<lastmod>2025-07-03T12:56:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/assessment/</loc>
		<lastmod>2025-07-03T12:51:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/assessment-2/</loc>
		<lastmod>2025-07-03T12:49:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/assessment-3/</loc>
		<lastmod>2025-07-03T12:47:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/assessment-4/</loc>
		<lastmod>2025-07-03T12:43:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/composition-levy/</loc>
		<lastmod>2025-07-03T12:41:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/composition-levy-2/</loc>
		<lastmod>2025-07-03T12:39:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/compounding-of-offence/</loc>
		<lastmod>2025-07-03T12:36:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/demand-and-recovery/</loc>
		<lastmod>2025-07-03T12:33:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/demand-and-recovery-2/</loc>
		<lastmod>2025-07-03T12:27:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/demand-and-recovery-3/</loc>
		<lastmod>2025-07-03T12:25:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/demand-and-recovery-4/</loc>
		<lastmod>2025-07-03T12:15:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/demand-and-recovery-5/</loc>
		<lastmod>2025-07-03T12:15:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/demand-and-recovery-6/</loc>
		<lastmod>2025-07-03T12:13:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/demand-and-recovery-7/</loc>
		<lastmod>2025-07-03T11:30:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/enrollment/</loc>
		<lastmod>2025-07-03T11:23:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/electronic-way-bill/</loc>
		<lastmod>2025-07-03T08:15:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/inspection/</loc>
		<lastmod>2025-07-03T08:12:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/invoice/</loc>
		<lastmod>2025-07-03T08:10:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/input-tax-credit/</loc>
		<lastmod>2025-07-03T06:55:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/input-tax-credit-2/</loc>
		<lastmod>2025-07-03T06:53:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/gst-practitioner/</loc>
		<lastmod>2025-07-03T06:52:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/notice-by-revisional-authority/</loc>
		<lastmod>2025-07-03T06:32:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/transitional-itc/</loc>
		<lastmod>2025-07-03T06:32:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/shivaco-associates-joint-commissioner-of-state-tax-whether-refund-of-unutilized-itc-accumulated-on-account-of-inverted-tax-structure-on-bulk-gas-be-allowed-calcutta-high-court/</loc>
		<lastmod>2025-07-03T06:28:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/whether-refund-of-unutilized-itc-for-zero-rated-supplies-effected-by-an-sez-unit-shall-be-provided-limited/</loc>
		<lastmod>2025-07-03T06:27:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/uni-well-exim-cannot-go-beyond-scn-without-giving-opportunity-of-being-heard-refund-case-gujarat-high-court/</loc>
		<lastmod>2025-07-03T06:23:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/numinous-impex-refund-available-inspite-of-duty-drawback/</loc>
		<lastmod>2025-07-03T06:22:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/can-refund-be-denied-of-input-tax-credit-as-incident-of-tax-has-been-passed-on-to-the-recipient-when-services-are-rendered-abroad/</loc>
		<lastmod>2025-07-03T06:19:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/ayana-pharma-gujarat-high-court-can-refund-application-under-section-54-of-gst-be-filed-manually/</loc>
		<lastmod>2025-07-03T06:18:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/standard-operating-procedure-sop-for-scrutiny-of-returns-for-fy-2017-18-and-2018-19-reg/</loc>
		<lastmod>2025-07-03T06:17:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/standard-operating-procedure-for-scrutiny-of-returns-for-fy-2019-20-onwards/</loc>
		<lastmod>2025-07-03T06:16:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/refund-choksi-exports/</loc>
		<lastmod>2025-07-03T06:15:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/tonbo-imaging-karnataka-high-court-quashes-1-5-times-of-domestic-turnover/</loc>
		<lastmod>2025-07-03T06:14:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/whether-refund-of-unutilized-itc-for-zero-rated-supplies-effected-by-an-sez-unit-shall-be-provided-to-supplier/</loc>
		<lastmod>2025-07-03T06:12:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/order-directing-gail-to-pay-sum-which-is-not-due-and-payable-is-unsustainable/</loc>
		<lastmod>2025-07-03T06:11:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/procedure-for-payment-of-igst-on-past-imports-against-aa-with-pre-import-condition-to-avail-itc/</loc>
		<lastmod>2025-07-03T06:09:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/action-initiated-by-state-authorities-under-section-67-against-sez-unit-is-not-ultra-vires-to-sez-act-read-with-provisions-of-cgst-sgst-act-2017/</loc>
		<lastmod>2025-07-03T06:08:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/din-document-identification-number-rfn-reference-number/</loc>
		<lastmod>2025-07-03T06:07:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/demand-order-passed-without-considering-the-reply-to-the-scn-is-not-sustainable/</loc>
		<lastmod>2025-07-03T06:05:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/30-days-notice-should-be-granted-to-file-reply-of-scn-under-section-73/</loc>
		<lastmod>2025-07-03T06:04:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/guidelines-for-special-all-india-drive-against-fake-registrations-regarding/</loc>
		<lastmod>2025-07-03T06:03:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/guidelines-for-processing-of-applications-for-registration-regarding/</loc>
		<lastmod>2025-07-03T06:02:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/interest-cannot-be-levied-on-gross-gst-liability-before-adjusting-itc/</loc>
		<lastmod>2025-07-03T06:01:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/standard-operating-proceduresop-for-utilising-the-fake-invoice-issuers-dataset-by-sgst-authorities/</loc>
		<lastmod>2025-07-03T05:59:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/9-state-taxation-matters-m-v-taxation-gst-sales-tax-act-vat/</loc>
		<lastmod>2025-07-02T12:41:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/the-department-cannot-deny-itc-on-cancellation-of-registration-of-supplier-ms-gargo-traders/</loc>
		<lastmod>2025-07-02T12:32:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/proceeding-vs-inquiry-u-s-62b-2/</loc>
		<lastmod>2025-07-02T12:31:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/subject-to-any-statutory-restrictions-contained-in-special-acts/</loc>
		<lastmod>2025-07-02T12:28:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/rajasthan-gst-department-allows-gst-refund-in-21-days/</loc>
		<lastmod>2025-07-02T12:07:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/generation-and-quoting-of-document-identification-number-din-on-communications-issued-under-gst-by-the-officers-of-the-directorate-to-tax-payers-and-other-concerned-persons/</loc>
		<lastmod>2025-07-02T11:56:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/withholding-of-gst-refund-order-was-quashed-as-no-reasons-of-fraud-or-malfeasance/</loc>
		<lastmod>2025-07-02T11:55:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/grant-90-of-refund-even-if-shipping-bill-is-struck-due-to-software-problem/</loc>
		<lastmod>2025-07-02T11:48:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/gst-refund-cannot-be-held-with-the-based-on-revenues-appeal-intent/</loc>
		<lastmod>2025-07-02T11:47:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/grant-provisional-refund-till-the-investigation-is-going-on/</loc>
		<lastmod>2025-07-02T11:44:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/if-goods-are-not-subjected-to-cess-it-is-treated-as-exempt-supply-for-the-purposes-of-cess-act-and-liable-to-be-excluded-from-adjusted-total-turnover/</loc>
		<lastmod>2025-07-02T11:38:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/pre-deposit-adjustment-with-itc-allowed/</loc>
		<lastmod>2025-07-02T11:37:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/gst-50th-council-press-release-with-notings-by-cs-k-k-agrawal/</loc>
		<lastmod>2025-07-02T11:34:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/gst-circulars-issued-in-2023/</loc>
		<lastmod>2025-07-02T11:33:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/appeal-can-be-filed-only-if-summary-order-is-uploaded-on-the-portal/</loc>
		<lastmod>2025-07-02T11:32:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/whether-mens-rea-is-essential-for-levy-of-penalty/</loc>
		<lastmod>2025-07-02T11:30:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/section-164-is-constitutionally-valid/</loc>
		<lastmod>2025-07-02T11:28:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/can-a-refund-application-be-filed-for-the-same-period-again-after-it-has-been-sanctioned-once-before/</loc>
		<lastmod>2025-07-02T11:27:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/telephonic-hearing-is-not-a-personal-hearing/</loc>
		<lastmod>2025-07-02T11:25:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/49th-gstcm-minutes/</loc>
		<lastmod>2025-07-02T11:24:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/po-did-not-considered-the-reply-and-hence-drc-07-quashed/</loc>
		<lastmod>2025-07-02T11:22:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/itc-cannot-be-denied-if-proceedings-are-not-initiated-against-supplier-under-gst-tax-by-kk/</loc>
		<lastmod>2025-07-02T11:21:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/gst-notification-issued-in-2023/</loc>
		<lastmod>2025-07-02T11:20:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/gst-circulars-issued-in-2023-2/</loc>
		<lastmod>2025-07-02T11:18:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/currency-cannot-be-seized/</loc>
		<lastmod>2025-07-02T11:16:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/burden-of-purchaser-is-limited-to-verify-gst-registration-on-gst-portal-and-not-expected-to-speak-about-suppliers-manner-of-obtaining-registration/</loc>
		<lastmod>2025-07-02T11:14:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/cgst-amendment-act-2023/</loc>
		<lastmod>2025-07-02T11:11:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/igst-amendment-act-2023/</loc>
		<lastmod>2025-07-02T11:09:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/refund-cannot-be-denied-if-payment-is-received-in-converted-fx-into-inr/</loc>
		<lastmod>2025-07-02T11:06:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/guidelines-for-determining-discrepancies-arising-on-tax-calculation-on-pre-gst-contracts/</loc>
		<lastmod>2025-07-02T11:04:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/no-audit-under-sec-65-when-the-gst-registration-is-not-in-force/</loc>
		<lastmod>2025-07-02T11:03:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/service-of-the-order-to-an-advocate-or-a-tax-practitioner-shall-be-treated-as-valid-service-according-to-section-169-cgst/</loc>
		<lastmod>2025-07-02T11:02:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/single-authority-may-proceed-with-inquiry/</loc>
		<lastmod>2025-07-02T11:00:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/search-seizure-arrest-in-gst-by-the-department/</loc>
		<lastmod>2025-07-02T10:57:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/sita-pandey-section-78/</loc>
		<lastmod>2025-07-02T10:56:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/scrutiny-in-s-61-not-mandatory-before-issuance-of-drc-01/</loc>
		<lastmod>2025-07-02T10:54:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/held-constitutional-validity-of-section-164/</loc>
		<lastmod>2025-07-02T10:53:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/on-the-basis-of-gstr-2a-credit-cannot-be-denied/</loc>
		<lastmod>2025-07-02T10:50:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/reversal-of-itc-in-the-hands-of-purchaser-is-protective-assessment/</loc>
		<lastmod>2025-07-02T10:48:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/roll-out-of-investigation-module/</loc>
		<lastmod>2025-07-02T10:47:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/compilation-of-misc-circulars-up-to-28-02-2022-west-bengal-govt/</loc>
		<lastmod>2025-07-02T10:46:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/detention-cannot-be-made-without-intent-to-evade-tax-quashes-orders/</loc>
		<lastmod>2025-07-02T10:44:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/vivo-gst-case/</loc>
		<lastmod>2025-07-02T10:42:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/scope-of-governmental-authority-service-tax-regime/</loc>
		<lastmod>2025-07-02T10:41:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/rate-notification-issued-on-19-10-2023-with-short-commentary/</loc>
		<lastmod>2025-07-02T10:40:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/it-is-mandatory-to-serve-scn-in-the-portal/</loc>
		<lastmod>2025-07-02T10:39:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://taxbykk.com/for-the-period-up-to-14-10-2020-issuance-of-drc-01a-intimation-is-mandatory/</loc>
		<lastmod>2025-07-02T10:36:11+00:00</lastmod>
	</url>
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