Major decisions taken by 23rd meeting of GST Council Major decisions taken by GST Council at its 23rd meeting at Guwahati on 10th November, 2017 Only 50 items remain in top GST tax rate bracket of 28% 177 items now moved out of tax rate bracket of 28% …

Defective return notice u/s 139(9) for non tax audit. CPC has sent emails stating such notices were issued inadvertently and advised to ignore them It is reported by many assessees that even in the cases where  tax audit report has been duly filed and duly approved, they have …

Manual paper return with refund claims filed by non super senior citizens not valid-CBDT As per Section 139(1) of the Income Tax Act, 1961 read with Rule 12(3) of Income Tax Rules, 1962, every individual whose total income during the previous year exceeds five lakhs or if any …

Correcting JSON file processed with error using GSTR 4 Offline Tool 1) In case of validation failure of one or more details upon processing of uploaded JSON file on the GST portal, status will be updated as ‘Processed with Error’ 2) Click the link to Generate error report. 3) Once …

Guide to download-Upload JSON file using GSTR 4 Offline Tool. Downloading JSON file using GSTR 4 Offline Tool 1) One can also download the earlier uploaded file and open it in the Offline tool using “Open Downloaded GSTR-4 JSON File” and modify, delete or correct the earlier declared values and …

CIT can exercise powers u/s 263 despite assessee’s appeal on that or some other aspect if the same was the subject matter of AO’s order, if in his opinion, it was erroneous-High Court   ABCAUS Case Law Citation: ABCAUS 2119 (2017) (11) HC The Challenge/Grievance: The assessee was …