Clause by clause analysis of GST Bills 2017 by the Institute of Cost Accountants of India (ICMAI)
The Institute of Cost Accountants of India (ICMAI) has issued a clause by clause analysis of the following Bills:
CGST Bill 2017,
UTGST Bill 2017,
IGST Bill 2017 and
Presentation on GST Bill – 2017.
These presentations can be accessed as under:
CGST: THE CENTRAL GOODS & SERVICES TAX ACT, 2017
CGST: THE CENTRAL GOODS & SERVICES TAX ACT, 2017
IGST: THE INTEGRATED GOODS & SERVICES TAX ACT, 2017
Presentation on GST Bill – 2017
CBDT has extended the due date for furnishing Return of Income for Assessment Year 2026-27 (FY 2025-26) in respect of…
Denying the accumulation of u/s 11(2) merely on grounds of a procedural delay in filing Form No. 10 is unsustainable…
Engagement of 05 Young Professionals CAs in the Office of Central Registrar of Cooperative Society on contractual basis The office…
Immunity u/s 270AA(2) in respect of a single transaction can not be denied to one assessee when the penalty was…
ITAT deleted addition u/s 69A towards jewellery found in search in view of Indian traditions, CBDT Instruction and High Court…
Documents obtained post search and information obtained from the public domain not incriminating material. Documents obtained by AO post search…