Learn about the treatment of transactions relating to SEZ under GST. Explore the economic advantages, tax incentives, and foreign direct investment opportunities.
Ensure smooth GST compliance for FY 2021-22 with these important activities. Reconcile ITC, follow up with suppliers, and more for a seamless transition.
Ratan Lal Patel Vs Dr. Hari Singh Gour Vishwavidyalaya (Supreme Court of India) It can be seen that the impugned order allowing the review application is a cryptic, non-reasoned and non-speaking order as Nothing has been mentioned and/or observed as to what was that error apparent on the face of the record which called for […]
L. Ponnammal Vs Union of India (Madras High Court) By this writ petition a challenge is made to Sections 128 to 146 of the Finance Act, 2021 , with an alternative prayer to declare Section 5(9) of the Life Insurance Corporation Act, 1956 and Sections 128 to 130 and Sections 132 to 146 of the […]
Rubal International Vs Commissioner of Customs (ICD, TKD) (CESTAT Delhi) I find that only few goods were found to be mismatch with the invoice and packing list. I further find that the appellant had given cogent explanation based on the statement and clarification of the shipper, via E-mail, clarifying that due to a large variety […]
Ems Projects Pvt. Ltd. Vs Commissioner Of CGST (Gujarat High Court) It is not in dispute that one year period has elapsed since GST Electronic credit ledger came to be blocked. Rule 86A of Central Goods and Services Tax Rules, 2017 empowers the authority to block the electronic credit ledger if the authority has reason […]
Directors and Officers Liability Insurance, often known as D&O Liability Insurance is a type of a liability Insurance and is a relatively newer concept in the Indian Corporate scenario. Though gaining popularity with each passing day due to the heavy compliances and imposition of liability on the top management of the Company and the rising […]
Unraveling the complexities of GST on cryptocurrency transactions: understanding the taxability and valuation from a legal perspective.
As you are aware that ‘Copyright‘ constitutes an essential element in the development of a country. The enrichment if the national cultural heritage depends directly on the level of protection afforded to literary, dramatic, musical and artistic works, cinematographic films and sound recordings. The more the protection provided encourages the authors and creators to produce […]
In this article author discusses one of the most interesting and relevant topic ‘External Commercial Borrowings (ECB) and Trade Credits (TC) under FEMA’. Friends, in our previous two sessions, we have discussed on legal and procedural aspects on Overseas Direct Investment (ODI) and Foreign Direct Investment (FDI) and both relates to investment in Capital Investments. […]
