Form GSTR-2B Q.1 What is Form GSTR-2B? Ans. Form GSTR-2B is an auto-drafted ITC statement which will be generated for every registered person on the basis of the information furnished by his/her suppliers in their respective Form GSTR-1 & Form GSTR-5 and ITC received through Form GSTR-6. The statement will indicate availability of Input Tax […]
F.No. A-22012/2/2020-Ad-VI Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) North Block, New Delhi -110 001 Dated: 16.10.2020 Office Order No. 198 of 2020 The following transfers/postings in the grade of Additional Commissioner of Income Tax (Ad.CIT)/Joint Commissioner of Income Tax (JCIT) in the Investigation Wing/Central Charges are ordered […]
Krishna Kumar Tiwari Vs State of Chhattisgarh (Chhattisgarh High Court) Pension can not be withheld for indefinite period contrary to Section 9(4) of C.G. Civil Service (Pension) Rules, 1976. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT 1. Heard. 2. The grievance of the petitioner is that the petitioner is now aged about 80 years […]
The State of Madhya Pradesh & Ors. Vs Bherulal (Supreme Court of India) The Special Leave Petition has been filed with a delay of 663 days. We have raised the issue that if the Government machinery is so inefficient and incapable of filing appeals/petitions in time, the solution may lie in requesting the Legislature to […]
The provisions of Proviso to Rule 92[3] stipulate a right to be heard; and in the present case, this right, as accepted by the learned Additional Government Advocate, is not extended to the petitioner. Therefore, the order cannot be sustained and is required to be quashed on this short ground, and the case remanded for re- consideration.
Vrajesh Hirjee Vs Skyline Construction Co. (RNA Exotica) (Maharashtra RERA) The respondents have mentioned various reasons in their reply which caused delay in completing the project. Even if it is taken for granted that they are the genuine reasons which are beyond the control of the respondents, the respondents cannot claim the extension of more […]
It has been decided that cash equivalent of LTC, comprising Leave Encashment and LTC fare of the entitled LTC may be paid by way of reimbursement, if an employee opts for this in lieu of one LTC in the Block of 2018-21 subject to the following conditions:-
Condition made under sub-rule (4) of rule 36 of the CGST Rules shall apply cumulatively for the tax period February, March, April, May, June, July and August, 2020 and that the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months.
Under the revised procedure, an exporter would be caution-listed by the Reserve Bank based on the recommendations of the AD bank concerned, depending upon the exporters track record with the AD bank and investigative agencies.
Benchmarking of cost to cost reimbursement of expenses was not within the jurisdiction of the TPO while computing the arm’s length price of the international transaction u/s 92CA of the Act.
