Scope of Principal-agent relationship as per Schedule I of the CGST Act viz-a-viz Indian Contract Act 1872. Issue of invoice…
Minimum documents/information required to avail input tax credit by registered person. CGST (Eighth Amendment) Rules 2018 [To be published in the…
Extension of time limit for making declaration in FORM GST ITC-01 for taxpaters who have filed FORM GST-CMP-04 between 02.03.2018…
Late fee waiver for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 for different periods [To be published in the Gazette…
Extension of time limit for filing declaration in Form GST ITC-04 for goods dispatched/received to/from job worker for July 2017…
Forming Opinion on assumption of incorrect facts that income has escaped assessment. Reopening quashed as AO did not verify AIR…
Procedure for Uploading of Supporting Documents eSANCHIT in Exports. Assessment & document verification, goods registration, examination & LEO Circular No…
Ignoring new reporting requirements of Form 3CD was misconduct by the CA being grossly negligence in the conduct of his…
Non furnishing information on apprehension of political misuse. ITAT upheld penalty u/s 272A(1)(c) for non compliance to summons 131(1A) which…
No change of opinion when there was no earlier scrutiny assessment, therefore, the reopening of assessment was not bad in…