ICAI further extends last date for Waiving-off Condonation fees due to late filing of various application Forms by Students, Articled Assistants Extension in the last date for Waiving-off Condonation fees due to late filing of various application Forms related to Students and Articled Assistants amidst COVID-19 Pandemic ICAI …

Persons who do not require Aadhaar number / authentication for GST Registration u/s 25 notified by CBIC Government of India Ministry of Finance (Department of Revenue)Central Board of Indirect Taxes and Customs Notification No 03/2021-Central Tax New Delhi, the 23rd February,2021 G.S.R…..(E).- In exercise  of  the  powers  conferred …

Policy & Guidelines for setting up of Inland Container Depots Container Freight Stations (CFSs) and Air Freight Stations (AFSs) Circular No. 06/2021–Customs F. No. 394/29 /2020-Cus (AS)Government of India Ministry of Finance Department of RevenueAnti-Smuggling Unit (CBIC) Room No. 501, 5th Floor, Hudco Vishala Building,K. Puram, New Delhi. …

  Clarification regarding payment of Agriculture Infrastructure and Development Cess (AIDC) by EOU under various situations Circular No. 07/2021-Customs   F.No. DGEP/SEZ/09/2017(Part III)Government of IndiaMinistry of FinanceDepartment of Revenue Central Board of Indirect Taxes & Customs(Directorate General of Export Promotion)   New Delhi, dated 22nd February, 2021   …

Transfer of jurisdiction u/s 127 upheld as partnership firm was required to disclose residence of its partners ABCAUS Case Law CitationABCAUS 3459 (2021) (02) HC Important case law relied referred:Kishore Samrite Vs. State of U.P.  (2013) 2 SCC 398Pannalal Binjraj vs. Union of India (1957) 31 ITR 565 …

GSTN Advisory on GST Reconciliation Statement GSTR-9C – Tax rate wise declaration  By GST Reconciliation process,  through taxpayer discovers any discrepancy between his books of accounts and GST Returns and correct mismatches. However, the requirement of GST audit/reconciliation statement  has been abolished in the Budget 2021-22 and as per …