CGST (3rd Amendment) Rules 2019 – New Form for Statement for payment of self-assessed tax and Summary of self-assessed liability Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 20/2019 – Central Tax New Delhi, the 23rd April, 2019 …

Clarification on order of utilization of ITC of integrated tax u/s 49A for discharge of ITC of state tax in cash ledger against central tax and vice versa Circular No. 98/17/2019-GST F. No. CBEC – 20/16/04/2018 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes …

Extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to …

Application for revocation of cancellation of GST registration can be now filed till 22.07.2019 Sub-section (2) of section 29 of the Central Goods and Services Tax Act, 2017(‘CGST Act’) provides for cancellation of registration after giving opportunity of being heard, by proper officer in the following situations : …

Order passed by the Tribunal in remand proceedings during pendency of SLP-Remedy available was filing ITA before High Court ABCAUS Case Law Citation: ABCAUS 2892 (2019) (04) SC In the instant case, the Hon’ble High Court had remanded the case to the Tribunal on the issue of deduction …

Central Government entitled to retain excess auction sale proceeds of confiscated goods u/s 125 of the Customs Act, 1962 and is under no obligation to refund the excess amount to the importer.   ABCAUS Case Law Citation: ABCAUS 2891 (2019) (04) HC Important Case Laws Cited/relied upon by …