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GST Advance Ruling Authority cannot admit application on ‘place of supply’ issue

October 30, 2017 1644 Views 0 comment Print

In re M/s. Pon Pure Chemical India Pvt. Ltd. (AAR Gujarat) (i) Whether the authority is within jurisdiction to admit application especially on the issue of ‘place of supply’? As the ‘place of supply’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the questions raised in the application, […]

Procedure for clearance of Toys under Warehouse Bill of Entry

October 30, 2017 942 Views 0 comment Print

It has been represented by the trade that it will take time for testing of toys from an independent laboratory which is accredited by NABL, India. They requested to allow warehousing of the toys to avoid the detention and demurrage.

Section 43(5) CBDT notifies Indian commodity Exchange limited

October 30, 2017 2214 Views 1 comment Print

Notification No. 91/2017 U/s 43 (5) of IT Act 1961 Central Government notifies Indian commodity Exchange limited (PAN:AABCI9419D) as a ‘recognized association’

HC on allowability of deduction U/s. 10A / 10B on Interest Income

October 30, 2017 4119 Views 0 comment Print

CIT Vs. Hewlett Packard Global Soft Ltd (Karnataka High Court) (Full Bench) HC held that assessee was entitled to 100% exemption or deduction under Section 10-A of the Act in respect of the interest income earned by it on the deposits made by it with the Banks in the ordinary course of its business and […]

Sec. 254(2) amendment applies to orders passed after 01/06/2016

October 29, 2017 1869 Views 0 comment Print

These Miscellaneous Applications are filed by the assessee seeking rectification of mistake apparent on the record in the order dated 06/09/2013 passed by the Tribunal while disposing of bunch of appeals filed by the department.

Revised Form GST TRAN-1 filing due date extended to 30th November 2017

October 28, 2017 2997 Views 1 comment Print

Commissioner, on the recommendations of the Council, hereby extends the period for submitting the declaration in FORM GST TRAN-1 with revision till 30th November, 2017.

FORM GST TRAN-1 filing due date extended to 30th November 2017

October 28, 2017 6312 Views 1 comment Print

Commissioner, on the recommendations of the Council, hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 30th November, 2017.

FORM GST REG-26 filing due date extended to 31st December 2017

October 28, 2017 2442 Views 2 comments Print

Commissioner, on the recommendations of the Council, hereby extends the period for submitting electronically the application in the FORM GST REG- 26 till 31st December 2017

Form GST CMP-03 filing due date extended to 30th November 2017

October 28, 2017 7131 Views 0 comment Print

Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03 till 30th November, 2017.

Form GST PMT 07 is now available to taxpayers

October 28, 2017 22782 Views 1 comment Print

Form GST PMT 07 is now available to taxpayers on GST Portal. This form is to report about discrepancy where amount has been debited from account of taxpayer, but Electronic Credit Ledger is not updated.

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