Ravindra Arora Vs ACIT (Rajasthan High Court) Tribunal refused to decide the fresh issue with regard to deemed dividend simply because it was raised at the appellate stage was not justified as legal issue can be raised in appeal at any point of time. Hence, order passed by the Tribunal was quashed and set aside […]
Ganesh Aravindh S. SASTRA University, Thirumalaisamudram, Thanjavur The interconnection between the GST Council and fiscal autonomy of States in the Indian fiscal framework has to be discerned from the vantage point of the practical ramifications that stem from the 101st Amendment Act. The scrutiny of state autonomy after the origination of GST has always been […]
The objective of creating E-way bill mechanism is to create an audit trail on the common portal for movement of goods for Inter-state or Intra-state transaction above than certain monetary value. The e-way bill can be generated by supplier, recipient of goods or by transporter.
Seeks to amend notification No. 50/2017-Customs, dated 30.06.2017, so as to make consequential amendment in wake of change made vide notification on No. 22/2018-Customs (N.T.) dated 20.03.2018.
Seeks to amend notification No. 27/2011-Customs, dated the 1st March, 2011, so as to reduce export duty on raw sugar, white or refined sugar from 20% to Nil
First Schedule, in Chapter 7, for tariff item 0713 20 00 and the entries relating thereto, the following shall be substituted, namely: – 0713 20 – Chickpeas (garbanzos):0713 20 10 – – – Kabuli chana kg. 60 % 20 % , 0713 20 20 – – – Bengal gram (desi chana) kg. 60 % 20 % 0713 20 90 – – – Other kg. 60 % 20 %”.
Seeks to impose anti-dumping duty on imports of ‘Dimethylacetamide’ originating in or exported from China PR and Turkey- Notification No. 12/2018-Customs (ADD)
Seeks to order for provisional assessment in the matter of initiation of New Shipper Review under Rule 22 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping duty on dumped articles and for determination of injury) Rules, 1995, for determination of individual dumping margin for exports by M/s. Kuitun Jinjiang Chemical Industries Co. Ltd […]
In the matter of continuation of anti-dumping duty on ‘Metaphenylene Diamine’, originating in, or exported, from China PR, imposed vide notification No.11/2014-Customs (ADD), dated the 11th March 2014
Issue 1 : Mismatch in GSTR3B / GSTR1 and Custom EDI System Details : It is observed that in the initial period of GST almost all accounting software including huge ones created a common mistake in reporting GSTR3B and all Tax Payers have filed their Export Data (Against Payment of Taxes) in 3.1 (a) in stand of 3.1 (b).
