Tag: deemed registration

Deemed Registration u/s 12AA-Supreme Court admits SLP on the issue as to whether provisions of Section 12AA of the Income Tax Act, 1961 are directory or mandatory ABCAUS Case Law Citation:ABCAUS 3098 (2019) (08) SC The Sub-section 2 of Section 12AA of the Income Tax Act, 1961 (the …

CGST Act-deemed registration within 15 days from the date of furnishing of information and particulars on the common portal. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) Notification No. 7/2017–Central Tax New Delhi, the 27th June, 2017   G.S.R. 644(E).—In exercise of the powers conferred …