Revenue has compared the figures reflected in the ST-3 returns and those reflected in Form 26AS filed in respect of the appellant as required under the provisions of Income Tax Act, 1961.
Government has made certain amendments in the AIRs of Duty Drawback vide Notification No. 12/2019-Customs (N.T.) dated 16.02.2019. These changes are effective from 20.02.2019.
First we shall deal with the appeals of Late Harshad S. Mehta through Legal Heir Smt. Jyoti H.S. Mehta for AY 1992-93 in ITA No.5702/Mum/2017 of assessee appeal and ITA No.6028/Mum/2017 of Revenue appeal.
Whether the Electricity Charges are taxable under GST? As per the notification No. 12/2017 (Central Rates) Dt: 28th June, 2017 as per the entry no.25 – ‘Transmission or distribution of electricity by an electricity transmission or distribution utility’ are taxable under GST @ ‘NIL’.
Population of Data from EWB System into Form GSTR-1 At the time of generating E-Way Bill for outward supply, taxpayer enters the detail of outward supplies such as Invoice number, Date, Value Tax etc. Taxpayers can now easily import these details of outward supply invoices, as indicated in the E-Way Bill, at the time of preparation […]
It is therefore, instructed that all registered persons making supply of goods or services or both in the course of inter-State trade or commerce shall specify the place of supply along with the name of the State in the tax invoice.
Export Policy of Red Sanders wood exclusively sourced from cultivation origin obtained from private land (including Pattaland) has been notified to allow exports Red Sanders wood in log form, roots and value added products to facilitate exports.
What will be the correct HSN code and consequently rate of GST applicable on ‘Ready to cook popcorn premix i.e. Popcorn Maize with edible oil and salt’, sold in retail pack size ranging from 30 grams to 350 grams.
DRAFT RULES 1. (i) These rules may be called the Employees’ State Insurance (Central) (Amendment) Rules, 2019. (ii) They shall come into force on the date of its final publication in the Official Gazette.
Undersigned is directed to state that since the monetary limit of tax effect for filing of appeals to ITAT against the order of CIT(A) has been raised to Rs. 20 lakhs vide CBDT Circular No 3 of 2018 dated 11.7.2018, it is expedient that the cases are properly defended before the CIT(A), as the department will have no recourse to any appeal, against the Order of CIT(A).