Day: January 2, 2023
73 articlesGoods and Services Tax

Goods and Services Tax
Hiring of goods transportation vehicle by GTA is exempted from GST
Goods and Services Tax

Goods and Services Tax
Concessional GST rate of 12% on composite supply of works contract to be applied prospectively
CA, CS, CMA

CA, CS, CMA
ICAI President’s Message – January 2023
Company Law

Company Law
Summary of compliance for related party transactions
Income Tax

Income Tax
Scope of section 143(1)(a) for delayed deposit of employees’ contributions for pre amended period
Income Tax

Income Tax
Concept of deemed registration of trust not prevailing under Income Tax Act
Income Tax

Income Tax
Typographical error should be rectified via rectification application u/s 154
Income Tax

Income Tax
Penalty u/s 271(1)(c) not leviable as tax assessed is equal to TDS deducted
Corporate Law

Corporate Law
Resolving Conundrum Surrounding Applicability of Moratorium under Section14(1)(a) of IBC
Goods and Services Tax

Goods and Services Tax
Cancellation of GST Registration Without Specifying Reasons is against Principles of Natural Justice
Goods and Services Tax

Goods and Services Tax
Dealer cannot be compelled to carry forward ITC to GST regime instead of refund
Goods and Services Tax

Goods and Services Tax
No case of alleged offence under Section 132(1)(a) of CGST Act is made out -HC Grants bail
Corporate Law

Corporate Law
HC directs govt to appoint presiding officer in DRT to ensure speedy justice
Excise Duty

Excise Duty
