Month: March 2020
1,395 articlesGoods and Services Tax

Goods and Services Tax
SEZ Units Entitled to Claim Refund of Unutilized IGST Credits
Income Tax

Income Tax
No deduction for education expenses incurred prior to set up of business
Income Tax

Income Tax
Misplacement of papers by one of office staff- ITAT condones 368 day delay
Goods and Services Tax

Goods and Services Tax
Form TRAN-1 | Technical glitches on GST Portal | Applicant cannot be Penalised
Goods and Services Tax

Goods and Services Tax
Transitional credit Claim| Enable filing of form GST TRAN-1 – HC
Income Tax

Income Tax
Section 68 Addition justified for un-reconciled credit balance
Goods and Services Tax

Goods and Services Tax
Relevant date of which GSTR-2A is used to calculate Restriction on ITC of 10%
Goods and Services Tax

Goods and Services Tax
AAR Application not admissible if Applicant is not supplier
Goods and Services Tax

Goods and Services Tax
No GST on Salary expenses accounted to meet Indian accounting requirements
Goods and Services Tax

Goods and Services Tax
AAR application not admissible on separate invoice issue to each co-owners
Goods and Services Tax

Goods and Services Tax
AAR should have decided the issue of Liability to pay GST under RCM: AAAR
Goods and Services Tax

Goods and Services Tax
NAA not interferes with Business decisions or Right to Trade
Goods and Services Tax

Goods and Services Tax
GST on Popcorn manufactured by heating of raw corn/maize grains
Goods and Services Tax

Goods and Services Tax
