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e-Invoice JSON download functionality is now live on the GST Portal. Advisory: e-Invoice JSON download functionality Live on the GST e-Invoice Portal e-Invoice JSON download functionality is now live on the GST Portal. The key steps to download the generated and received e-Invoices in JSON format are as …
Procedure for deposit/exchange of ₹2000 banknotes if one misses deadline of 07.10.2023. Extension of date for deposit / exchange of ₹2000 banknotes until October 07, 2023. The Reserve Bank of India (RBI) had announced the withdrawal of ₹2000 banknotes from circulation and facility for deposit and / or …
ICAI extends last date for payment of Membership/COP fee for 2023-24 to 31.10.2023 Extension of last date for payment of ICAI Membership/COP fee for FY 2023-24 from 30.09.2023 to 31.10.2023 As per latest announcement by ICAI it has been to extend the last date for payment of Membership/ …
CBDT notifies Form 10-IFA for exercise of option u/s 115BAE by new manufacturing co-operative societies The Finance Act, 2023, w.e.f. 1-4-2024 has inserted section 115BAE to provide for tax @ 15 percent on income of certain new manufacturing co-operative societies subject to fulfillment of prescribed conditions. The assessee, …
GST Rule 31B and 31C for valuation of supply in online gaming or money gaming or of actionable claims in casino GST Rule 31B and 31C for valuation of supply in online gaming or money gaming or of actionable claims in casino. GST Council in its 51st meeting held …
CBDT exempts income of Punjab Nurses Registration Council (PAN: AAABR0094H) u/s 10(46) for assessment years 2022-2023 and 2023-2024 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 84/2023 New Delhi, the 29th September, 2023 S.O. 4265(E).—In exercise of the powers conferred by clause (46) of section …
Temporary /Short Period Pause in e-Invoice Auto Population into GSTR-1 – GSTN Advisory Dear Taxpayers, 1. GSTN wishes to inform you that the auto population of e-Invoice in GSTR-1 is temporarily halted due to essential system upgrades, which will involve the implementation of e-Invoice JSON download functionality. 2. …
In revision proceedings CIT cannot travel beyond the reasons given in the show-cause notice u/s 263 – Supreme Court dismisses SLP of the Department ABCAUS Case Law Citation:ABCAUS 3809 (2023) (09) SC Important Case Laws relied upon by parties:CIT vs. Amitabh Bachchan (384 ITR 200) (2016) In the …
No penalty u/s 271F as due to mistake of DDO wrong PAN was mentioned in 26AS and assessee was precluded from filing the return of income – ITAT ABCAUS Case Law Citation:ABCAUS 3808 (2023) (09) ITAT In the instant case, the assessee had challenged the order passed by …
Benefit of concessional rate of tax u/s 115BAA can not be denied on the premise that assessee has to file Form No. 10IC for each assessment year ABCAUS Case Law Citation:ABCAUS 3807 (2023) (09) ITAT In the instant case, the assessee had challenged the order passed by the …