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Archive: 08 May 2019

Posts in 08 May 2019

Course on Mastering GST Sections Effortlessly with Memory Techniques!

November 28, 2024 6099 Views 0 comment Print

Simplify GST learning with memory techniques. Join live sessions, master CGST sections, and retain knowledge effortlessly. Register now for practical GST mastery!

Date of filing ER-1/ER-2 return for April 2019 extended to 10.06.2019

May 8, 2019 17616 Views 0 comment Print

Extension of time limit for filing of Monthly Return for production and removal of goods and other relevant particulars and CENVAT credit specified in Form ER-1 and specified in ER-2.

NAA found Builder guilty of not passing of additional ITC benefit

May 8, 2019 1860 Views 0 comment Print

The issue that needs to be dwelled upon is as to whether there was a case of not passing on of the benefit of ITC and whether the provisions of Section 171 of CGST Act, 2017 are attracted in the present case.

Application for Revocation of Cancellation of GST Registration

May 8, 2019 26880 Views 3 comments Print

CBIC Clarification on Application for Revocation of Cancellation of GST Registration CBIC has issued Circular No. 99/18/2019-GST dt 23 April 2019 for Clarifications on issues relating to filing of application for revocation of cancellation of GST registration in terms of Removal of Difficulty Order No. 05/2019 Central Tax dt. 23 April 2019, wherein persons whose registrations […]

3 Steps to follow Before you File GSTR9

May 8, 2019 45036 Views 6 comments Print

This article is all about things you should follow before you think of filling GSTR 9 . Don’t just jump to file GSTR 9. First follow these 3 steps and then go to filling GSTR 9. 1. Matching   “TAX AS PER 3B   =   TAX AS PER GSTR 1 “ First check TAX paid as per […]

Exemption u/s 10(23)(iiiad) cannot be denied for mere surplus 

May 8, 2019 2565 Views 0 comment Print

New Amazing Shiksha Society Vs. ITO (Exemption (Ward) (ITAT Delhi) Exemption u/s 10(23)(iiiad) of the Income Tax Act, 1961 should not be denied to the assessee as selling of books and uniform to the students of assessee is part of educational activity only. Moreover, the impugned addition was made merely on the basis that surplus […]

Section 68 not applicable to Share Purchase against Issuance of Share

May 8, 2019 1743 Views 0 comment Print

This is a simple case of acquiring shares of certain companies from certain shareholders without paying any cash consideration and instead the consideration was settled through issuance of shares to the respective parties. Hence, we hold that provision of section 68 of the Act are not applicable in the instant case and accordingly the entire addition deserves to be deleted,

Loss on revaluation of foreign exchange cannot be denied for mere failure to debit liabilities in books

May 8, 2019 795 Views 0 comment Print

Assessee could not be debarred from claiming a foreign exchange loss as per Accounting Standard-11 as deduction only for the reason that it had failed to debit liabilities in its books of account.

Section 153A: Completed assessment cannot be interfered in absence of discovery of incriminating material during search

May 8, 2019 1497 Views 0 comment Print

Section 153A: Completed assessment cannot interfered absence discovery incriminating material during search

Commissioner (Appeals) cannot condone delay in appeal filling beyond statutory limit of 3 months

May 8, 2019 4554 Views 0 comment Print

Muktabai Govind Pawar Vs Commissioner of Custom (CESTAT Mumbai) The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) Mumbai bench has held that the Commissioner (Appeals), has no power to condone delay beyond three months under the Finance Act, 1994. The assessee was aggrieved with the order of the Commissioner (Appeals) who dismissed […]

SEBI (Employees’ Service) (Amendment) Regulations, 2019

May 8, 2019 1719 Views 0 comment Print

Securities and Exchange Board of India (Employees’ Service) (Amendment) Regulations, 2019 shall come into force on the date of their publication in the Official Gazette.

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