This has reference to the circular on submission of Reinsurance Returns and Programme vide ref no. IRDA/RI/CIR/MISC/01 1/01/2019 dated 1 5th January,201 9. On comprehensively examining the extant returns being submitted, the following returns are hereby dispensed with immediate effect.
Uncovering the mystery around the applicability of Moratorium as laid out in Section 14(1)(a) of the IBC, 2016- An insight on the legal battle surrounding it.
ICAI releases Applicable Study Material For May/ June 2023 Exams Foundation, Intermediate And Final Course
CBIC Prescribes manner of filing an application for GST refund by unregistered persons vide Circular No. 188/20/2022-GST Dated 27th December, 2022. Circular No. 188/20/2022-GST Dated 27th December, 2022 F. No. CBIC-20001/2/2022 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi ***** […]
Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016 vide Circular No. 187/19/2022-GST Dated 27th December, 2022 Circular No. 187/19/2022-GST Dated 27th December, 2022 F. No. CBIC-20001/2/2022 – GST Government of India Ministry of Finance Department […]
Clarification on Taxability of No Claim Bonus offered by Insurance companies and applicability of e-invoicing w.r.t an entity vide Circular No. 186/18/2022-GST Dated 27th December, 2022. Circular No. 186/18/2022-GST Dated 27th December, 2022 F. No. CBIC-20001/2/2022 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy […]
Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act (CGST), 2017 and its effect on limitation vide Circular No. 185/17/2022-GST Dated 27th December, 2022 Circular No. 185/17/2022-GST Dated 27th December, 2022 F.No. CBIC-20001/2/2022 – GST Government of India Ministry of Finance Department of Revenue Central Board of […]
There is no proposal before Government, to reduce GSTE-Invoice threshold limit to Rs 5 Crore with effect from 01.01.2023, as no such recommendation has been made by GST Council
Clarification on the entitlement of input tax credit (ITC)where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax (IGST) Act , 2017 vide Circular No. 184/16/2022-GST Dated 27th December, 2022. Circular No. 184/16/2022-GST Dated 27th December, 2022 F. No. CBIC-20001/2/2022 […]
Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 vide Circular No. 183/15/2022-GST Dated 27th December, 2022. GSTR 2A vs GSTR 3B- Mismatch – CA Certificate is to be submit before the AO during the Audit Circular […]
