GST Special procedure for corporate debtors undergoing corporate insolvency resolution process MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No.  11/2020-Central Tax New Delhi, the 21st March, 2020  G.S.R. 194(E).-In exercise of the powers conferred by section 148 of the Central Goods and Services …

Exemption from furnishing certain details in FORM GSTR-1 / GST CMP-08 by persons who have furnished a return in GSTR-3B MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No.12/2020–Central Tax New Delhi, the 21st March, 2020 G.S.R.195(E).—In exercise of thepowers conferred by section 148 …

CBIC notifies registered persons exempt from requirement of GST e-Invoice MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No.13/2020–Central Tax New Delhi, the 21st March, 2020  G.S.R. 196(E).-In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and …

Exemption from requirement of issuing GST invoice with QR Code-CBIC notification. CBIC notifies class of persons exempt from such requirement  MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No.14/2020–Central Tax New Delhi, the 21st March, 2020 G.S.R. 197(E).-In exercise of the powers conferred by …

Additional Tax u/s 1431A can be levied on attempt to evade tax lawfully payable not bonafide mistakes. Purpose and object of enacting Statue cannot be lost sight – SC ABCAUS Case Law CitationABCAUS 3291 (2020) (03) SC Important case law relied upon by the parties:Commissioner of Income Tax, …

Mandatory listing of shares on recognised stock exchange by companies having equity shares with superior voting rights to its promoters or founders MINISTRY OF FINANCE(Department of Economic Affairs) NOTIFICATION New Delhi, the 19th March, 2020 G.S.R. 189(E).—In exercise of the powers conferred by section 30 of the Securities …