Filing GST ITC 04 using Offline Tool. Details of inputs/capital goods sent and received back from job worker can be furnished using this excel tool which can be downloaded from GST Portal Filing GST ITC 04 using Offline Tool Details of inputs or capital goods sent and received …

Transaction entered in pursuance of MOU can not be said sham or colourable device to avoid tax when payments and MOU not disputed, Joint Venture payments not attract TDS Provisions-High Court   ABCAUS Case Law Citation: ABCAUS 2103 (2017) (10) HC In the instant case, the assessee company …

Once depreciation is claimed, asset cannot move out of the Block of Assets even if no depreciation was claimed for many years thereafter – High Court affirms ITAT order   ABCAUS Case Law Citation: ABCAUS 2102 (2017) (10) HC Brief Facts of the Case: The appellant assessee had sold a fixed assets earning profits thereon which was treated by it as …

Question affecting tax liability of assessee can be raised before the Tribunal first time and it is obliged to consider them and pass appropriate orders – High Court ABCAUS Case Law Citation: ABCAUS 2101 (2017) (10) HC In the instant case, the Income Tax Department (Revenue/Department ) had …

Taxpayers guide to how ITC Values are calculated in GSTR-2. Default ITC eligibility auto-populated These can be edited by the taxpayer Taxpayers guide to how ITC Values are calculated in GSTR-2 The GST System auto-populates the default ITC eligibility as ‘input’ and default ITC availed value as the …

Taxpayer Guide-Avoid rejecting invoices prepared using offline tool while uploading GSTR-2. Excel template has to be used only for adding missing invoice    Avoid rejecting invoices prepared using offline tool while trying to upload GSTR-2-Taxpayer Guide  1. You may have used the offline tool available on the common …