E-Way Bill in GST-Purpose, generation, validity, cancellation, issuance, exception and contravention

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E-Way Bill in GST-Purpose, generation, validity, cancellation, issuance, exception and contravention. CBEC Guide Electronic Way Bill in GST Introduction A waybill is a receipt or a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods and the details include name of consignor, consignee, the point of […]

 

Reassignment of cases pending as on 30-6-2017 with the Commissioner (Appeals) CEST-Guidelines

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Reassignment of cases pending as on 30-6-2017 with the Commissioner of Central Excise and Service Tax (Appeals)-Guidelines Circular 208/6/ 2017-Service Tax F.No 137/13/2017-Service Tax Government of India Ministry of Finance Department  of Revenue Central Board of Excise and Customs Service Tax Wing *** New   Delhi   dated 17th October   2017 All Principal Chief Commissioners /Chief Commissioners […]

 

Mere non-payment of service tax was not suppression of material facts for invoking extended period of limitation-High Court

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Mere non-payment of service tax was not suppression of material facts for invoking extended period of limitation under proviso to Section 73 (1) of the Finance Act-High Court   ABCAUS Case Law Citation: ABCAUS 2097 (2017) (10) HC Important Case Laws Cited/relied upon by the parties: P.C. Poulose v. Commissioner of Customs & Central Excise […]

 

Charitable Trust registration us 12A-Amendment of Rule 17A and Form 10A Draft Notification inviting comments and suggestions

Author: | Categories: Income Tax No comments | 66 views
Charitable Trust registration us 12A-Amendment of Rule 17A and Form 10A. Draft Notification inviting comments and suggestions Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 18th October, 2017 PRESS RELEASE Draft Notification of amendment of Rule 17A and Form 10A of the Income-tax Rules, 1962 – comments […]

 

Actions to be taken by receiver taxpayer in GSTR 2

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Actions to be taken by receiver taxpayer in GSTR 2 Actions to be taken by receiver taxpayer in GSTR 2 1. The records added (Saved /Submitted) by supplier in GSTR-1 will be available in B2B invoices and Credit/Debit Notes section under tab “Uploaded by Supplier”. 2. Select “Uploaded by supplier” tab in B2B invoices or Credit/Debit Notes […]

 

Income Tax CASS Scrutiny parameters for Returns received in FY 2017-18

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Income Tax  CASS Scrutiny parameters for Returns received in FY 2017-18 DIRECTORATE OF INCOME TAX (SYSTEMS) ARA Centre, Ground Floor, E-2, Jhandewalan Extension, New Delhi-110055 Ph No-0120-2770029                                                          […]

 

GST-Refund of unutilised Input Tax Credit (ITC) – A Guide by CBEC

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GST-Refund of unutilised Input Tax Credit (ITC) A Guide by CBEC Accumulation of Input Tax Credit happens when the tax paid on inputs is more than the output tax liability. Such accumulation will have to be carried over to the next financial year till such time as it can be utilised by the registered person […]