Download CGST Act 2017, IGST Act, 2017, UTGST Act 2017 & GST (Compensation To State) Act, 2017 updated till 01st February 2019 in PDF Fromat. The Central Goods And Services Tax Act, 2017 The Goods And Services Tax (Compensation To States) Act, 2017 The Integrated Goods And Services Tax Act, 2017 The Union Territory Goods And […]
Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018 vide Circular No. 91/10/2019-GST Dated 18th February, 2019 Circular No. 91/10/2019-GST F.No. CBEC-20/16/04/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and […]
It is therefore, instructed that all registered persons making supply of goods or services or both in the course of inter-State trade or commerce shall specify the place of supply along with the name of the State in the tax invoice.
It is instructed that the registered persons making inter-State supplies to unregistered persons shall report the details of such supplies along with the place of supply in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR–1 as mandated by the law.
In the present case, the writ was filed by one of the student involved in the ragging who was suspended from the current academic year by the disciplinary committee of the institution. In the writ the student plead that being the bright student such suspension would ruin his future.
DCIT Vs Piramal Realty Pvt. Ltd. (ITAT Mumbai) We have considered the issue and find that this section does not cover section 68 of the Act. Thus, the Legislature does not envisage any sort of valuation for the purpose of section 68 of the Act. Indeed, valuation of preference shares is a completely different exercise […]
Assessee provided details of deposits and source from where the deposits have been made in the bank account. Only the relevant parties were not presented to establish the genuineness of the transaction and the same cannot lead to concealment.
Assessee LLP had failed to satisfy clause (e) of the proviso of Sec. 47(xiiib), therefore, the ‘transfer‘of the capital assets on the conversion of the private limited company into a LLP was to be regarded as a ‘transfer‘within the meaning of Sec. 45 and also, there was no occasion for invoking the provisions of Sec. 47A(4).
CESTAT Allahabad has held that benefit of service tax exemption was available on commission paid by exporter to its foreign based subsidiary for procurement of orders from foreign companies. It noted that denial of exemption would apply only in cases where export was made to own joint venture or wholly owned foreign subsidiary.
We have already found that Form-29B is not at all significant for processing of the return as is seen from the facts of the case which indicate that such processing having been done far earlier to the filing of such statement
