1) GSTR-1 GSTR-1 is a monthly or quarterly return that should be filed by every registered dealer. It contains details of all outward supplies i.e sales. The return has a total of 13 sections. The due dates for GSTR-1 are based on your turnover. Businesses with sales of upto Rs. 1.5 crore have an option to […]
(i) That for the demand raised by the Department of Telecom in respect of the AGR dues based on the judgment of this Court, there shall not be any dispute raised by any of the Telecom Operators and that there shall not be any reassessment. (ii) That, at the first instance, the respective Telecom Operators shall make the payment of 10% of the total dues as demanded by DoT by 31.3.2021.
The search of a place and seizure of goods/documents/books/things is conducted in terms of Section 67(2) of APGST Act, 2017. The search and seizure, if necessary, can be conducted after conducing of inspection under Section 67(1) or otherwise. The procedural aspects are dealt under Rule 139 of APGST Rules, 2017.
One of the main objectives for introduction of GST Act is to avoid the cascading effect of taxes and to ensure seamless flow of credits. The GST law contain provisions which restricts admissibility of input tax credit of goods and/or services. The admissibility including conditions for claim of ITC contained in Section 16 of the […]
Balaji Steel Rolling Mills Ltd. Vs State of Tripura (Tripura High Court) Petitioner has challenged the seizure/detention of goods/materials by the Superintendent of State Taxes by the order dated 17.02.2020 on the ground that e-Way bills tendered for the goods in movement stood expired when the vehicle entered within the territory of the State of […]
