Month: December 2017
GST-Manual filing of Advance Ruling applications and appeals before Appellate Authority under newly inserted rule 107A of the CGST Rules, 2017 Circular No. 25/25/2017-GST F. No. 275/22/2017-CX.8A Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated …
Income Tax notice can now be served at address available on the records of govt, , bank, post office, insurance companies etc. Improper\illegal service of Income Tax notices/communication has helped assessees to win a cases by challenging the assumption of jurisdiction. Section 282 of the Income Tax Act, …
Extension of time limit for intimation in FORM GST CMP-03 to 31-01-2018 for filing details of stock held on the date preceding the date of exercising composition levy option F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** …
Manual filing and processing of GST refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger Circular No.24/24/2017-GST F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, …
GST-Maintenance of books of accounts of additional place of business by a principal or auctioneer in a auction of tea, coffee, rubber etc. Circular No.23/23/2017-GST F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, …
Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries Circular No. 22/22/2017-GST F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated …
CGST Rules Amendment-Zero rated supplies and Deemed Exports. Form GSTR-1, FORM GST RFD-01 and Form RFD-01A amended Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Notification No. 70/2017 – Central Tax New Delhi, the 21st December, 2017 G.S.R…….. (E):- In exercise of …
Extension of time limit for furnishing Form GSTR-5A return for July to Dec 2017 for online information and database access or retrieval services to 31-01-2018 Government of India Ministry of Finance (Department of Revenue) Notification No. 69/2017 – Central Tax New Delhi, the 21st December, 2017 G.S.R. (E).— In …
Extension of time limit for furnishing Form GSTR-5 return by a non-resident taxable person for July to Dec-2017 till the 31st day of January, 2018. Ministry of Finance (Department of Revenue) Notification No. 68/2017 — Central Tax New Delhi, the 21st December, 2017 G.S.R. (E).- In exercise of the …
Gratuity provision allowed even though fund was approved by Commissioner in next year. Assessee cannot be denied benefit merely for delay at the hands of CIT – High Court Prelude: Gratuity is an allowable deduction under the Income Tax Act, 1961 (the Act) and provision for the same …
