Withdrawal of EVC facility extended to companies for filing GSTR1 and GSTR3B
Withdrawal of EVC facility for filing GSTR1 & GSTR3B
The facility to file GSTR 3B and GSTR-1 with the EVC in lieu of DSC extended to the registered person, who are also registered under the Companies Act, 2013, shall be withdrawn w.e.f. 1st Nov. 2020.
However, facility to file NIL returns through OTP verification, shall be continued for all types of registered persons in view of notification 58/2020– dated 1st July 2020
- Income Tax notice by process server held invalid for non acknowledgement/endorsement
- No income tax is payable on compensation on land acquired under NHAI Act 1956
- Documents filed on the day when assessment order passed are not additional evidence
- Addition of bogus purchases deleted as opportunity of cross examination not given
- GST Registration to be granted automatically and electronically within 3 Working Days
