Transitional provisions have been prescribed in the GST law which provides tax treatment for transitional matters like spill over transactions, transitional credits etc. It allows existing taxpayers to transfer the input tax credit available as closing balance in the existing tax returns to the GST returns.
The only issue to be decided in both the appeals of the revenue is that whether the assessee Port Trust can be assessed in the status of Local Authority or in the status of Company in the facts and circumstances of the case.
Commissioner of Customs Vs S.S. Offshore Pvt. Ltd. (Bombay High Court) A right of an appeal has to be bestowed by a statute and no person can claim it as of a right, de hors the statute. However having found that there is a right of appeal conferred from the orders of the Commissioner of […]
Opting to file quarterly return is optional. Even if the annual turnover is less than 1.5 crores, the taxpayer may not opt for quarterly filing and continue to file monthly return.
Application for Refund of ITC paid on Exports of Goods and Services without payment of Integrated Tax
Respondent No.1 herein (the complainant) had lodged a complaint with the Bar Council of Chhattisgarh (hereinafter referred to as the ‘State Bar Council’) on 19.12.2003 against the appellant, who is an Advocate by profession,
It was argued that govt does not have any jurisdiction to enter into an inquiry in respect of the subject matter of the notice and as such the impugned notice was wholly without jurisdiction.
The Department is embarking upon the concept of faceless and nameless e-assessment procedure. As such, there is an imperative need to redeploy the available manpower in light of the proposed e-assessment.
Clause 3 of the Bill seeks to amend the provision relating to calculation of continuous service for the purpose of gratuity in case of a female employee who has been on maternity leave.
Section 140 of the CGST/SGST Act provides for transition of Input Tax Credit of the existing taxpayers. A taxpayer can file Form TRAN-1 and avail Input Tax Credit on the basis of closing balance of the Input Tax Credit declared in the last return under the pre-GST regime.
