Vikas Bansal Vs UOI (Gauhati High Court) It is found that in his statement, recorded under Section 70 of the CGST Act, the petitioner has subscribed to the statement of aforesaid Amit Kumar made before the Senior Intelligence Officer of the CGST. It has also come out from his statement that whatever coal he had […]
A person is exempted from the requirement of registration if he is engaged in supplying only those goods and services which are exempt from registration and does not supply any other goods or services. If such a person deals in any other goods or services, he will not be eligible for such exemption.
Sunrise Containers Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) There is no dispute that the legal case was filed by the Distiller’s Association of Maharashtra which consists of many member manufacturers. Therefore, the beneficiary of the outcome is not only the appellant but all the members which means that the service was availed by all […]
GSTR1 & GSTR 3B return to be filed for the month of September is very significant as the taxpayers can rectify the errors, to the extent permissible, made / undisclosed in the returns filed during the previous financial year. The statutory timeline for the above irregularities can be rectified in the return filed for the […]
FINANCIAL YEAR [Section 2(41) of the Companies Act, 2013] Applicability: Every Company or Body Corporate Meaning: The period in respect of which Financial Statements of the company or body corporate are prepared, beginning and ending up as follows – SECTION 2(41) DATE OF INCORPORATION (DOI) FINANCIAL YEAR PERIOD ‘First’ Financial Year 1st Jan to 31st […]
