Form GSTR-4 online upload functionality now available on the GST Portal. Those who opted for composition from beginning can file their GSTR-4 on the portal. Form GSTR-4 online upload functionality is now available to taxpayers for uploading of their quarterly returns. Earlier excel based GSTR-4 offline tool was provided …

Delhi High Court strucks down seven ICDS as ultra vires with CBDT Notification Nos. 87 and 88 dated 29th September 2016 and Circular No. 10 of 2017   ABCAUS Case Law Citation: ABCAUS 2117 (2017) (11) HC The Challenge/Grievance: The Petitioners had challenged the constitutional invalidity of: (i) …

No deemed abandoning of trade mark registration application on the ground that applicant failed to file counter  to opposition filed if notice was not served – High Court   ABCAUS Case Law Citation: ABCAUS 2116 (2017) (11) HC The Challenge/Grievance: The petitioner was aggrieved by the order passed …

CBDT cannot issue circular with retrospective effect-Supreme Court. Revised monetary limits for appeals to apply prospectively. CBDT vide Instruction No. 3/2011 dated 09.02.2011 had revised the monetary limits of tax effect for filing appeals before, Tribunal, High Courts or Supreme Court. The para 11 of the said Instruction stated …

GST deemed export benefits-Procedure for procurement of goods under section 147 of CGST Act 2017  Circular No. 14/14 /2017 – GST F. No. 349/21/2016 GST (Policy Wing) Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated …

Due date for generation of GSTR-2A GSTR-1A as per extension of due date for filing FORM GSTR-1 and GSTR-2 Circular No.15 /15/2017 – GST F.No. 349/164/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the …