SOP for implementation of provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of CGST Act, 2017 and rule 23 of CGST Rules, 2017
Notification No. 15/2021–Central Tax Dated: 18th May, 2021 1. Days counting from RFD 01 to RFD 03, not to be counted in the period of 2 years in case of fresh refund application after rectifying the deficiencies 2. Form RFD -01W introduced, being refund withdrwal form, which can be filed before RFD 04 or RFD […]
State of Haryana is facing acute shortage of liquid medical oxygen and other health equipment such as ventilators, medicines etc. Large number of Corporates, Non-Government Organisations (NGOs) and individuals are coming forward to help the State Government in its efforts to augment the health infrastructure and equipment by way of donating such material to Government medical facilities.
Swati Menthol & Allied Chemicals Ltd. and Anr. Vs Commissioner GST & Central Excise (Punjab and Haryana High Court) We find that the notices in the present cases having been issued more than decade back and the proceedings having not been concluded within reasonable time, the same deserves to be quashed. The subject matter in […]
Dharampal Satyapal Ltd. Vs Commissioner of Central Excise and Service Tax (Tripura High Court) In terms of sub-rule (5) of Rule 6 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, the machines which the manufacturer does not intend to operate would be uninstalled and sealed by […]
Oxygen concentrator is an electrically powered medical device designed to concentrate oxygen from ambient air. These devices deliver oxygen at the bedside, typically through an attached nasal cannula (or prongs), to a patient requiring oxygen therapy. The intended use or clinical purpose of oxygen concentrators is the delivery of low-flow, continuous, clean and concentrated oxygen, preferably with concentration of 90% or more, from room air (which usually contains only 21% oxygen).
The Central Government introduced the Faceless Assessment Scheme to provide greater transparency, efficiency and accountability in Income Tax assessments. All provisions introduced under Faceless Assessment, under the Income Tax Act, 1961, are introduced to- (a) Eliminate the interface between the Assessing Officer and the assessee during the course of proceedings, to the extent that is […]
Nodal officers for COVID 19 Customs assistance to trade Nodal Officer for all Customs matters: Shri. Gaurav Masaldan, Mob 9810619628, email –masaldan.gaurav@nic.in SL no. Office/City Name Phone number Email Designation Nodal officer from CBIC Board office 1 Ahmedabad Shankesh Mehta 95869 92221 shankhesh.m@gov.in Joint Commissioner Eric C Lallawmpuia, OSD, 88009 04259, uscus4.dor @ gov.in 2 […]
This Special Drive shall be in place from 15th May 2021 to 31st May 2021. It is expected that during this period all refund and drawback claims that are pending as on 14th May 2021 shall be disposed.
Roshani Sana Jaiswal Vs Commissioner of Central Taxes (Delhi High Court) Delhi High Court which ruled that personal bank accounts of promoters cannot be attached under CGST 1. The respondent, before triggering the provisions of Section 83 of the Act, had to satisfy itself that there was a ‘pending’ proceeding under the provisions of Section […]
