Scope of Principal-agent relationship as per Schedule I of the CGST Act viz-a-viz Indian Contract Act 1872. Issue of invoice by agent in own/principal name Circular No. 57/31/2018-GST CBEC-20/16/4/2018-GST Government of India
 Ministry of Finance
 Department of Revenue
 Central Board of Indirect Taxes and Customs GST Policy Wing …

Minimum documents/information required to avail input tax credit by registered person. CGST (Eighth Amendment) Rules 2018 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 39/2018 – Central Tax New Delhi, the 4th September, 2018 G.S.R……(E).- In exercise of the …

Extension of time limit for making declaration in FORM GST ITC-01 for taxpaters who have filed FORM GST-CMP-04 between 02.03.2018 and 31.03.2018 by 30 days Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No.42/2018 – Central Tax New Delhi, …

Late fee waiver for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 for different periods  Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 41/2018 – Central Tax New Delhi, the 4 th September, 2018 G.S.R. (E).– In exercise of …

Extension of time limit for filing declaration in Form GST ITC-04 for goods dispatched/received to/from job worker for July 2017 to June 2018 to 30.09.2018 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 40/2018 – Central Tax New …

Forming Opinion on assumption of incorrect facts that income has escaped assessment. Reopening quashed as AO did not verify AIR information before taking any action against the assessee ABCAUS Case Law Citation: ABCAUS 2505 (2018) 09 ITAT The instant appeal was filed by the appellant assessee against the …