Special procedure for completion of GST migration of taxpayers who received provisional IDs till 31.12.2017 but could not complete the migration process as per decision of GST Council 28th Meeting MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 31/2018–Central Tax New Delhi, …

Addition confirmed for non filing of affidavit stating that the assessee had not agreed for the addition during the assessment proceedings as stated in assessment order ABCAUS Case Law Citation: ABCAUS 2452 (2018) 08 ITAT The instant appeal was filed by the assessee against the order passed by …

Section 36 of Companies Amendment Act 2017 effective from 31st July 2018. Signing of financial statement by the Board, statement to be attached u/s 134 Government of India Ministry of Corporate Affairs Notification New Delhi, the 31st July, 2018 S.O………..(E).- In exercise of the powers conferred by subsection …

Prosecution u/s 277 if grave suspicion exists about involvement of the accused, it is expected to frame charge and put the accused on trial ABCAUS Case Law Citation: ABCAUS 2451 (2018) 08 AC The instant revision petition was directed against the order passed by Additional Chief Metropolitan Magistrate …

Failure to download part-B of E-way bill might be human error-High Court orders release of seized goods and vehicle without penalty ABCAUS Case Law Citation: ABCAUS 2450 (2018) 08 HC The Petitioner assessee was aggrieved by the seizure of goods under the provisions of UP GST Act for …

20 percent GST cashback on transactions using RuPay and BHIM platforms, subject to a limit of Rs 100 per transaction  The GST Council in its 29th Meeting has approved digital incentives in the form of cashback of 20 per cent of GST paid on transactions using RuPay and …