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Archive: 04 December 2022

Posts in 04 December 2022

Flow of Notices under GST

December 4, 2022 8118 Views 2 comments Print

PDF file contains the PPT on Flow of Notices under GST. Simple charts will help you to understand the flow very easily. Your recommendations are always welcome!!!

GST under RCM not applicable on services rendered in India by Non-Resident Company as same is not import

December 4, 2022 3888 Views 0 comment Print

In re Tokyo Electronic Power Company Holdings INC (GST AAAR Odisha) Supplier of service M/s. Tokyo Electric Power Company (TEPCO) is located in Japan, which is non-taxable territory. The recipient of service M/s. Odisha Power Transmission Corporation Limited is located in India, which is the taxable territory and place of supply of service will be […]

Job work charges should be clearly mentioned in invoices: AAAR

December 4, 2022 2097 Views 0 comment Print

AAR, Odisha objected that in addition to procedural part, there should be specific job work agreement and job work charges should be clearly mentioned and raised in their invoices.

HC cannot be approached for protecting illegal occupation or unauthorised construction

December 4, 2022 9450 Views 0 comment Print

Himachal Pradesh High Court held that this court cannot be approached for protecting either the illegal occupation or unauthorized construction. Unauthorized construction, if it is illegal cannot be compounded and has to be demolished.

No satisfactory explanation for long delay in adjudication is untenable

December 4, 2022 2127 Views 0 comment Print

Bombay High Court held that there is no satisfactory explanation as to why from October 2014 till now no adjudication has taken place. Further, transfer of impugned notice to call book is also not informed to the petitioner. Hence, the same is against the principles of natural justice and liable to be quashed.

DTAAs with special reference to DTAA between India and Singapore

December 4, 2022 26181 Views 1 comment Print

These treaties are based on the general principles laid down in the model draft of the Organization for Economic Cooperation and Development (OECD) with suitable modifications as agreed to by the other contracting countries.

In-depth Audit Programme & Checklist for conducting GST Audit – GST Audit Series (Part 2)

December 4, 2022 14277 Views 1 comment Print

An audit programme can be understood as written guidelines which can also mean an action plan which contains the broad details of work to be done by the auditor and his team. It would contain the evaluation of internal control processes in place and a list of audit procedures to be performed in order to obtain appropriate evidence.

Key Amendments in Financial Year 2021-22 relevant for GST Audit

December 4, 2022 8676 Views 2 comments Print

As we mark end of the financial year 2021-22 with respect to GST laws as next month we all would filing GST Annual returns normally called GSTR 9 & GSTR 9C wherever applicable, before filing the annual return it is very important to consider the major amendments that have been brought in Financial year 2021-22.

Specimen Excerpt of Board Minutes of a Private Limited Company

December 4, 2022 5166 Views 0 comment Print

Specimen excerpt of Board Minutes relating to Approval and Registration of Transfer of a Share of a Private Limited Company is stated herein for eliciting comments thereon.

Recent Updates In GST till 03.12.2022

December 4, 2022 12867 Views 1 comment Print

Stay updated with the recent changes in GST till 03.12.2022. Ministry of Finance provides insights on India’s economic growth, tax revenues, and more.

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