Question of ITC in Building Construction Material such as Angle, Cement, H.R. Sheets, Channel, Cylinder etc. under UPVAT – High Court admits Petition  ABCAUS Case Law Citation:ABCAUS 2788 (2019) (02) HC The respondent company had claimed Input Tax Credit (I.T.C.) in regard to the Building Construction Material such …

Payment of IGST on supply of warehoused goods while deposited in a customs bonded warehouse for the period July, 2017 to March, 2018 – Clarification Circular No. 91/10/2019-GST F. No. CBEC-20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and …

Specifying place of supply and name of State in the tax invoice mandatory for All registered persons in the course of inter-State trade or commerce Circular No. 90/09/2019-GST F. No. CBEC-20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and …

Non reporting details of inter-State supplies to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1 to attract penal action Circular No. 89/08/2019-GST F. No. CBEC-20/16/04/2018 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing*** New …

No penalty u/s 271A when assessee was under Bonafide belief that being covered under section 44AF he was not required to maintain books of account ABCAUS Case Law Citation: ABCAUS 2787 (2019) (02) ITAT Important Case Laws Cited/relied upon by the parties ACIT vs Anil Luthra (2001) 116 …

Rectification order u/s 154 revising NP rate on the basis of previous year’s chart was beyond the scope of rectification of mistake and amounted to change of the decision – ITAT ABCAUS Case Law Citation: ABCAUS 2786 (2019) (02) ITAT The assessee had challeneged the rectification order passed …