GST Practitioner enrolment to be valid for 18 months only-CGST Fifth Amendment Rules 2018 The amendment have been made to the CGST Rules 2017 : Rule 37-Reversal of input tax credit in the case of non-payment of consideration Rule 83-provisions relating to a goods and services tax practitioner-enrolment …
Powers of adjudication of Customs officers-revision of SCNs by corrigenda to make it answerable to the authority given in circular 16/2018-customs Circular No. 17/2018-Customs F.No.450/117/2009-Cus.IV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) North Block, New Delhi Dated 13th June, …
Assessment done by CIT-OSD promoted on situ basis upheld. Contention was that CIT could not be Assessing Officer u/s 2(7A) of Income Tax Act ABCAUS Case Law Citation ABCAUS 2369 (2018) 06 ITAT The instant appeal was filed by the assessee challenging the order passed by the CIT(A) …
Return filed with wrong jurisdiction cannot be considered for deciding the validity of reopening u/s 148 as AO’s belief is based on material available with him – ITAT ABCAUS Case Law Citation ABCAUS 2368 (2018) 06 ITAT The instant appeal was filed by the assessee challenging the order …
Fee and other Expenses incurred by Insolvency Professional for Corporate Insolvency Resolution Process-Circular by IBBI Insolvency and Bankruptcy Board of India (IBBI) has issued circular on the subject of Fee and other Expenses incurred by Insolvency Professional for Corporate Insolvency Resolution Process Under the Insolvency and Bankruptcy Code, …
GST Special Refund Fortnight Extended to 14.06.2018 in view of the overwhelming response. Earlier, GST Special Refund Fortnight was announced to be organized from 31.05.2018 to 14.06.2018 in which Center and State GST officers will strive to clear all GST refund applications received on or before 30.04.2018 Thus information …