e-TENDER FOR REQUEST FOR PROPOSAL FOR SELECTION OF Practicing Company Secretaries/Firm of Practicing Company Secretaries for conducting Secretarial Audit of the Company for the year 2018-2019 of New India Assurance Company Limited.
Introduction: Refund module is currently not operational on the common portal of the GSTN causing delay in filing and processing of application for refund electronically. Manual filing of applications/documents/forms pertaining to refund claims has been prescribed to overcome this difficulty and, such applications shall also be processed manually by the jurisdictional proper officers till further […]
Input Tax Credit Mismatching Procedure in Filing Form GSTR 1, Form GSTR 2-A, Form GSTR 2 and Form GSTR 1-A Everyone knows that the due date for filing Form GSTR-1 for the period from July 2017 to March 2018 is on 31.10.2018. The Due date for filing Form GSTR-1 is necessary for Form GSTR-2, GSTR-4A […]
It was clear that Government is not happy with the requirement of MGT-9 and Companies Amendment Act, 2017 has done away with the requirement of MGT-9.
Burden of proof in case a person claim that he is eligible for input tax credit under GST shall lie on the person who claims it. Hence an onerous duty is caste on the taxpayer to prove his credits failing which presumption of wrong availment or wrong utilization can be drawn. However in all other cases tax authorities need to prove that tax has not been paid or short paid or erroneously refunded.
Vodafone Mobile Services Limited Vs Commissioner Of Service Tax (Delhi High Court) Tribunal had denied CENVAT credit to the assessee on the premise that the towers erected result into an immovable property, which is erroneous and contrary to the judgment of the Supreme Court in the case of Solid and Correct Engineering (supra). The towers […]
