This Court while deciding a Reference needs to keep in mind the limitations of its role. It does not sit in appeal over the decision making process of the Disciplinary Committee and the recommendations so made by the Council of the Institute. Hence in examining the Report and the recommendation of the Council it cannot re-appreciate the evidence on record or assess the findings of the Committee as an Appellate Authority.
Attention of the Exporters, Custom Brokers and all concerned are invited to the Board Circular No. 41/2017-Customs dated 30th October, 2017 on the above mentioned subject prescribing norms for grant of Self Sealing Permission to the exporters intending for factory/warehouse stuffing of export goods.
Your kid may have some sort of idea about a bank from watching TV or reading books but if you want to teach your child about how to manage money, then nothing is better than providing them a real-world practical experience. Thanks to the RBI (Reserve Bank of India), you could introduce your child to the financial system as and when they turn 10 by opening a savings account. Many banks such as Axis Bank have launched Future Stars savings account for kids.
1) Login on the GST portal and navigate to the GSTR 4 tab clicking Return >Return Dashboard > Selecting the Tax period. 2) Click on Prepare Offline button on the GSTR 4 Tile. 3) Click on Choose File and select the JSON file generated by the GSTR 4 offline tool for that tax period.
1) In case of validation failure of one or more details upon processing of uploaded JSON file on the GST portal, status will be updated as Processed with Error 2) Click the link to Generate error report. 3) Once the report is generated, click link to download the error report.
One can also download the earlier uploaded file and open it in the Offline tool using Open Downloaded GSTR-4 JSON File and modify, delete or correct the earlier declared values and again generate the JSON file and upload to the GST portal.
Under GST, suppliers of goods and services must pass on any reduction in the rate of tax or the benefit of Input Tax Credit to consumers by way of commensurate reduction in prices.
TPRU has suggested that the Department should not contest a case further if the issue has been lost in two previous stages of appeals. This suggestion was considered in detail by the Board at the meeting dated 18.09.2017.
It is held that as the provision of Section 69C of the Act is not mandatory in nature, the Assessing Authority has full discretion either to add or not to add the unexplained expenditure in the income of the assessee based upon sound judicial principles
M/s. MIDC Industries Association (MIDC-IA), is enlisted under Appendix 2E of FTP, 2015-2020 for issuing Certificate of Origin (Non-Preferential).
