Extension of due date for GSTR-1, GSTR-3B and GSTR-7 for taxpayers of Jammu and Kashmir and Notification issued to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019.
| 62/2019-Central Tax ,dt. 26-11-2019 | Download | Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019 |
| 61/2019-Central Tax ,dt. 26-11-2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 |
| 60/2019-Central Tax ,dt. 26-11-2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 |
| 59/2019-Central Tax ,dt. 26-11-2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. |
| 58/2019-Central Tax ,dt. 26-11-2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. |
| 57/2019-Central Tax ,dt. 26-11-2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 |
- Object of assessment proceedings is not to find empirically correct solution on every fact issue – HC
- Penalty u/s 270A deleted as assessee filed revised computation during scrutiny
- Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
- Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
- Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
