GST- Quarterly Return Monthly Payment (QRMP) Scheme From 01st January 2021. For migration to the scheme, taxpayers must file their GSTR-3B returns for the month of October 2020 by 30th November 2020
To prescribe a set of compliance standards for index providers in order to ensure quality and integrity of the indices administered, maintained or calculated by the index providers, a consultation paper has been issued by SEBI inviting public comments.
It has been decided to cover stressed sectors under the On Tap TLTRO Scheme, in synergy with the credit guarantee available under the Emergency Credit Line Guarantee Scheme (ECLGS 2.0) of the Government.
Sudhir Kumar Jain Vs DLF Limited (NAA) The Applicant No. 1 has contended that the Respondent has wrongly charged GST @18% on the PLC on the sale of flat to him after issue of Completion Certificate. In this regard, it is pertinent to mention that as per the provisions of Section 171 of the CGST […]
In re Saint-Gobain India Private Limited (GST AAAR Maharashtra) As regards the issue of denial of fair chance of hearing with sample, we hold that the Appellant may approach the Maharashtra Advance Ruling Authority with a fresh application along with the sample/reports of the products and in that case, the MAAR shall decide the issue […]
Hussain Shoaib Kothalia Vs Subwest Restaurant LLP (NAA) The brief facts of the case are that an application was filed by the Applicant No. 1 with the Maharashtra State Screening Committee on Anti-profiteering alleging profiteering in respect of restaurant service supplied by the Respondent despite the reduction in the rate of GST from 18% to […]
Gopinath Dombla Vs Navkar Associates (NAA) It is revealed from the perusal of the CGST Act and the Rules framed under it that the Central Government vide Notification No. 01/2020-Central Tax dated 01.01.2020 has implemented the provisions of the Finance (No. 2) Act, 2019 from 01.01.2020 vide which sub-section 171 (3A) was added in Section […]
Procedure at FSP Cell, JNCH for revalidation/ new registration of Self Sealing Permission in EDI system for Electronic sealing of containerized cargo at factory or warehouse premises
Sai Sun Outsourcing Services Private Ltd. Vs Union of India & another (Madhya Pradesh HC) Petitioner filed two applications, on 28.12.2019 and 14.01.2020 to avail the benefit of SVLDRS Scheme which was processed on the basis of correctness of “Tax Dues” declared in the application with reference to the amount of duty quantified in the […]
Evangelical Missionary Society Vs CIT (Exemptions) (ITAT Cuttack) Sec. 12A of the Income Tax Act lays down the provisions of Sec,11 & 12 shall not apply in relation to the income of any trust or institution unless the condition stated therein are fulfilled. The first condition for allowing the exemption u/s.11 is that the person […]
