Process Adopted for Refund of IGST Paid on Export of Goods and Facility to Track Transmission of Invoice Data to ICEGATE The refund process for IGST paid on export of goods has been fully automated and facility has been made available on the dashboard of taxpayer to track status of transmission of Invoice data to ICEGATE system […]
Given below are updates on functionalities which were made available on GST Portal recently: (A) Functionality related to GST Registration which were made available on GST Portal recently: (i) Facility to apply for Revocation of cancellation of Registration has been enabled on GST Portal. This form will enable Tax payers whose registration has been cancelled […]
GST Refund, if any, should be paid to customer who has borne the burden of GST. However, in majority of the cases, it is not practicable to identify individual consumer and pay refund to him. At the same time, the GST illegally collected and hence cannot be retained by Government.
It has also come to notice that some offices have not complied the instructions of Head Office based on the Hon’ble Supreme Court order dated 04.10.2016 as referred above on revision of the pension on higher wages despite applications received in this regard, by taking the plea that reference has been made by those offices to Head Office and that reply has not been received for the clarifications / guidelines sought from Head Office.
Berger Paints India Ltd. Vs Assistant State Tax Officer (Kerala High Court) Writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes referred to above, within a week from the date of production of a copy of the judgment. It is also directed that […]
In this article, I am sharing various points regarding MSME like its categories, registration types, procedure, documents required & benefits of MSME registration.
In this article we are going to discuss the eligibility criteria for availing the input tax credit (ITC) and the conditions which are required to be fulfilled for the said purpose.
What subsection (1) of Section 54 of the Act requires is that the assessee, after the date of transfer, purchases or within three years after such date, constructs a residential unit, only then the benefit of deduction would be granted. This provision, therefore, provides that construction of the residential unit should be done after the date of transfer but, within three years from such date.
The SCN dated 01.12.2006 had also proposed demand of duty on the cotton waste which stands cleared by the appellant in the DTA. The SCN also proposed including the value of such cotton waste for re-determining the DTA entitlement. But the adjudicating authority dropped the demand of duty on cotton waste. Against such finding, Revenue is in appeal before us.
This appeal by the assessee is directed against the order passed by the Income Tax Appellate Tribunal in ITA.No.1496/Mds/2005 dated 19.12.2007 for the assessment year 2002-03. The above tax case appeal has been admitted on the following substantial questions of law
