GST Notifications to implement decisions of 50th GST Council.
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10/2023-Central Tax (Rate)
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26-Jul-2023
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Seeks to amend No. 26/2018- Central Tax (Rate) to implement the decisions of 50th GST Council.
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09/2023-Central Tax (Rate)
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26-Jul-2023
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Seeks to amend No. 01/2017- Central Tax (Rate) to implement the decisions of 50th GST Council.
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08/2023-Central Tax (Rate)
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26-Jul-2023
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Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.
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07/2023-Central Tax (Rate)
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26-Jul-2023
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Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.
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06/2023-Central Tax (Rate)
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26-Jul-2023
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Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.
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- 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
