Voluntary registration provides option to a person to take GST registration even though he is not liable for GST registration under section 22 or section 24 of CGST Act, 2017 or SGST/UTGST Act, 2017. Section 22 allows certain specified limit of turnover i.e. threshold limit (limit of Rs.40 lakh or 20 lakh as the case […]
DCIT Vs Charotar Gas Sahakari Mandali Limited (ITAT Ahmedabad) Briefly stated, the assessee is a co-operative society and engaged in providing CNG Gas and purchase and sale of natural gas to domestic and commercial consumers and earns commission on CNG. In the course of the scrutiny assessment, the AO observed that a revised return was […]
Wellworth Software Pvt. Ltd. Vs CBI/ ACB (Karnataka High Court) FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT These two petitions are preferred against the orders passed by the LXXXI Addl. City Civil and Sessions Judge, Bengaluru, rejecting the applications filed by the petitioners under Sections 451 and 457 of Cr.P.C. 2. The undisputed […]
Air Customs Vs Begaim Akynova (High Court Delhi) The petitioner, vide the present petition has sought the setting aside of the impugned order dated 06.01.2021 of the learned CMM, New Delhi vide which the learned Trial Court granted permission to the respondent-Begaim Akynova to travel abroad to her home for one year from 06.01.2021 to […]
Real Prince Spintex Pvt. Ltd. Vs Union of India (Gujarat High Court) It was held that the refund of the IGST paid on the exports cannot be denied on the ground that the higher rate of duty drawback is claimed and circulars are issued only to clarify the statutory provision and it cannot alter or […]
The proposals relating to amendments to MF Regulations have been notified vide Gazette notification no. SEBI/LAD-NRO/GN/2021/08 dated February 04, 2021. These amendments to MF Regulations shall come into force on 30th day from the date of their publication in the Official Gazette. Copy of the same is enclosed for reference. C. With respect to proposals relating to modifications in various circulars issued under MF Regulations, it has been decided to implement the following:
CBIC notifies Rate of Exchange of Foreign Currencies against India Rupees wef 5th March, 2021, vide Notification No. 26/2021-Customs (N.T.), Dated: 4th March, 2021. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) ***** Notification No. 26/2021–Customs (N.T.) New Delhi, dated the 4th March, 2021 13 Phalguna 1942 […]
Introduction- Section 60 Provisional Assessment ♦ Where the taxable person is unable to determine the value of goods or services or both or determine the rate of tax applicable thereto, he may request the proper officer in writing giving reasons for payment of tax on a provisional basis and ♦The proper officer shall pass an order […]
Procedure for Amnesty Scheme-2021 and for disposal of outstanding demands or disputes pertaining to the period upto 30.06.2017:- 1. Registered, Cancelled and Unregistered Dealers/Persons may apply on the web portal of Commercial Taxes Department (rajtax.gov.in) for expressing their willingness to take benefit under the scheme using the link ‘Amnesty Scheme-2021’.
EPFO stands committed to serve its stakeholders in J&K and Ladakh, who are covered under EPF& MP Act, for providing social security cover in the form of provident fund, pension and insurance benefits to its members in a hassle-free manner.
