Central Government hereby notifies that jurisdiction of State of Madhya Pradesh will be exercised by Ahmedabad Bench of National Company Law Tribunal (NCLT) till the operationalization of Indore Bench of NCLT, which will be notified by the Central Government by a subsequent notification.
In re Ponraj (GST AAR Tamilnadu) Whether the category of product ‘Non-woven PP Rice Bags / Sacs’ falls under the classification of HSN 63053300 and its applicable of rate of tax is at 5%? 1. The Non-woven fabric bags called as ‘Rice Bag’ falls under HSN 63053300. 2. The applicable rate for the bag of […]
In re Smt. Kamalavadani Udayakumar (GST AAR Tamilnadu) Whether input tax credit can be claimed on works contract services when the output service is not for the purpose of sale but leasing out? The applicant vide her letter dated 16.01.2020 has stated that she had gone through the decision of the Hon’ble Authority for Advance […]
Article answers following queries 1. New version of GSTR9C was made available on the Portal in December 2019. How can we file within one month? 2. Government extended date for filing of GSTR-1 up to 17/01/2020 but portal allows the ITC shown in GSTR-2A up to 30/04/2019. 3. Where is the provision to upload PDF […]
N. Motilal & Ors. Vs. Faisal Bin Ali (Supreme Court) The moot question to be answered in this appeal is as to whether during currency of contractual tenancy i.e. during the currency of agreed rent between the landlord and the tenant whether landlord is precluded from making an application for determination of fair rent. Section […]
Government notified revised rates of Duty Drawback, also referred to as All Industry Rates (AIRs), vide Notification No. 07/2020-Customs (N.T.) dated 28.01.2020 which will come into force on 04.02.2020. Salient features of the revised rates of Duty Drawback are explained by Circular No. 06/2020-Customs dated 30th January, 2020. Circular No. 06/2020-Customs F. No. 609/11/2020-DBK Government […]
Understand the penalty provisions under Section 271AAB of the Income Tax Act for undisclosed income found during search proceedings.
Vacationing to a far-off location or spending quality time with your dear ones necessitates planning and adequate money to fund that trip. While you may consider breaking into some of your bank deposits to finance the trip or outdo the credit limit on your credit card, you may also consider taking a vacation loan. You […]
Shahil Traders Vs State of Gujarat (Gujarat High Court) The learned advocate, appearing for the writ applicant, vehemently submitted that the impugned order of confiscation is without any application of mind and not tanable in the law. Mr. Sheth, the learned advocate, has pointed out something very unusual that the notice for confiscation was issued […]
STEPS FOR FILING FORM GSTR 9C Pre-requisites for filing FORM GSTR 9C i. Prior filing of Annual Return GSTR-9 is mandatory ii. Form GSTR-9C hes to be mewed by the Auditor by titling tip date in the offline Tool available an the GST portal. Note: Any observations/ comments must be entered in excel tool directly and […]
