Join our free webinar on July 7 at 5 PM for insights into 10 recent High Court income tax judgments favoring assessees. Expert analysis by CA Dipak Dama.
Abbott Healthcare Private Limited & Anr Vs Union of India & Ors. (Delhi High Court) Delhi High Court has stayed the order passed by the National Anti-profiteering Authority wherein NAA had rejected the plea that CGST Section 171 was not applicable to reduction in rate of tax as compared with pre-GST indirect tax regime, and […]
1. Kerala to levy calamity cess up to 1% over and above GST, for the purpose of providing reconstruction, rehabilitation and compensation needs which had arisen due to massive floods which occurred in the State during August, 2018 2. The Power to impose such a levy flows from Article 279(A) (4)(F) of the constitution 3. […]
Union of India Vs Filco Trade Centre Pvt Ltd (Supreme Court) The instant petition was filed challenging the Constitutional vires of Section 140(3)(iv) of CGST Act, 2017 – The Gujarat High Court held that no just, reasonable or plausible reason is shown for making such retrospective provision taking away the vested rights – clause (iv) […]
The Court is of the view that the present petition also be placed for consideration before the GST Council. If there has already been a pre-consultation with the Petitioner then the petition be placed before the GST Council on the same date when it is considering the case of the Solar Power Developers Association.
GSTN introduces New Functionality in May 2019 for Form GSTR-9, Annual Return for 2017-18, Form GSTR-9A, Annual Return for 2017-18 for composition taxpayer, Revocation of cancellation of Registration and for Viewing & Downloading of month-wise Comparative Table on Liability Declared and Credit Claimed. A. Form GSTR-9, Annual Return for 2017-18 Facility to file Annual Return […]
Recent Changes in Form 24Q – Annexure II & Form 16 – Part B A. Need of the hour – Brief about the change THE REVISED ANNEXTURE II will lead to: > Availability of complete detailed breakup of Income, various tax deductions & exemptions claimed > Pre filling of ITRs > Check on false claims […]
Govind Enterprises Vs State of U.P. (Allahabad High Court) Thrust of the allegations made in the impugned FIR is that the dealer fraudulently, with a dishonest intention, by submitting false documents, with an intention to evade taxes, obtained registration, thereafter, took inward supply and passed on the goods to end users, without generating outward supply […]
Article clarifies recent CBIC clarification Dated 04.06.2019 on filing of Annual Return (FORM GSTR-9). Article explains the Terminology used in Annual Return-Form GSTR-9 related to various issues address by CBIC in its Press Release. Sr. No. Issue addressed Details 1 Auto-Population of Form GSTR-9 from GSTR-2A Terminology:- GSTR-2A:_Details of auto drafted supplies GSTR-9: Annual Return […]
Changes in Prosecution guidelines vis a vis smuggling of gold and foreign currency by Foreign Nationals under Customs Act, 1962 Central Board of Indirect Tax & Customs has made certain changes with regard to Prosecution of Foreign Nationals for the offences covered under the Customs Act, 1962 involving Foreign Currency vide Circular No.12/2019-Customs dated 24th […]
Learn all about stamping of share certificates: provisions, stamp duty payable, documents required, and penalties for delay in stamping.
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