Uncover the nuances of uploading a complete manual JSON file of GSTR-1 for E-Invoicing taxpayers. Learn about the mandatory provisions under Rule 48(4) of the CGST Rules 2017, and understand how auto-populated details via e-invoice portal can be replaced by manually uploaded JSON data. Discover the potential challenges and recommended filing approaches to avoid data discrepancies and ensure accurate reporting in GSTR-01.
Article briefly discusses the GST applicability on rent in case where residential property is let out for business purposes and as well as for residential purposes.
HC held that There is no absolute bar against a lawsuit or legal proceedings continuing concurrently with liquidation proceedings under Section 33(5) of IBC (Liquidation Moratorium), unlike Section 14 of IBC (CIRP Moratorium).
Dive into an overview of Deduction 80PA under the Income Tax Act, 1961, exploring eligibility criteria, key provisions, and the promotion of socio-economic development for Producer Companies. Understand the intricate details for availing this deduction and its impact on corporate income tax liability.
FFMC is an authorized entity that may purchase foreign exchange from the NRIs providing them with the Indian currency and may sell the foreign addition exchange for travel purposes, whether private or business but only to the people visiting from abroad.
SEBI Settlement Scheme for 150 Stock Brokers, 2022 provides an opportunity to Stock Brokers to settle enforcement proceedings that have been approved/initiated against them and are pending, for executing trades in Illiquid Stock Options at BSE during April 01, 2014 and September 30, 2015.
How to get registered as an AIF, What is the applicable registration fee for various categories of AIF, What documents/ information required to be provided by the applicant at the time of filing application on the SIPortal for registration as an Alternative Investment Fund?
CESTAT held that once the buyer of a flat cancelled the booking and the consideration for service was returned, the service contract got terminated and once it is established the no service is provided, then refund of tax for such service becomes admissible.
ITAT Ahmedabad held that the transaction charges are actually additional cost of funds raised for the purpose of business Hence expenditure incurred on account of the same was wholly and exclusively for the purpose of business.
CESTAT Delhi held that period of limitation should be calculated from the date when the order was served and not from the date when order was dispatched.
