Author: administrator
GST Refund of supplies regarded as deemed exports. Application may be filed by either recipient of supplies or supplier in cases where the recipient does not avail of input tax credit MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) Notification No. 47/2017–Central Tax New Delhi, …
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 …
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 …
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 …
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 …
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” …
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-0120-2770029E-mail id- adg2.systems@incometax.gov.in F.No. DGIT(S)/ADG(S)-2/CASS 2018/2017-18 …
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 …
GST on Educational Services – Guide by CBEC “Education” is not defined in the CGST Act but as per Apex Court decision in “Loka Shikshana Trust v/s CIT”, education is process of training and developing knowledge, skill and character of students by normal schooling. Taxing the Education Sector …
Non speculative business loss can be set off against profits of any business including speculative business carried on by assessee – High Court ABCAUS Case Law Citation: ABCAUS 2096 (2017) (10) HC The Challenge/Grievance: This instant Income Tax Appeal was filed under Section 260(A) of the Income Tax …
