Sh. Gajender Singh Vs Haamid Real Estate Pvt. Ltd. (NAA) It has been revealed from the DGAP’s Report that the ITC as a percentage of the turnover that was available to the Respondent during the pre-GST period (April 2016 to June 2017) was 3.31% and during the post-GST period (July 2017 to April-2020), it was […]
Rahul Sharma Vs Portronics Digital Pvt. Ltd. (NAA) Central Government, on recommendation of GST Council vide Notification No. 24/2018-Central Tax (Rate) dated 31.12.2018 had reduced the GST rate on Power Bank from 28% to 18% w.e.f. 01.01.2019. Therefore, the Respondent is liable to pass on the benefit of the above tax rate reduction to his […]
CBDT authorises the DGIT, Directors of Income-tax, Additional Directors of Income-tax, Joint Directors of Income-tax, Deputy Directors of Income-tax, Assistant Directors of Income-tax, Income Tax Officers and Inspectors of Income-tax working in the Directorate of Income-tax (Intelligence and Criminal Investigation) as Prescribed Authority for the purposes of e-Verification Scheme, 2021 Ministry of Finance (Department of […]
A new Table 3.1.1 is being added in GSTR-3B as per Notification No. 14/2022 – Central Tax dated 05th July, 2022 wherein both ECOs and registered persons can report their supplies made under section 9(5) respectively.
it is mandatory for the taxpayers to report minimum 4 digits or 6 digits of HSN Code in Table-12 of GSTR-1 on the basis of their Aggregate Annual Turnover (AATO) in the preceding Financial Year.
Seeks to amend notification No. 22/2022-Customs, dated 30.04.2022 to enable TRQ holders to import gold through IIBX under TRQ mechanism of India-UAE CEPA vide Notification No. 43/2022-Customs dated: 20th July, 2022 GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 43/2022-Customs | dated: 20th July, 2022 G.S.R. 587(E).– In exercise of […]
Insurance Regulatory and Development Authority of India Circular Ref. No: IRDAI/HLT/CIR/MISC/150/7/2022 | Date: 20th July, 2022 To All Insurance Companies and Third Party Administrators (except ECGC, AIC) Sub: Standards and Benchmarks for the Hospitals in the Provider Network 1. Reference is invited to IRDAI Circular ref: IRDAI/HLT/REG/MISC/199/07/2021 dated 23rdJuly, 2021 on the captioned subject with respect to the […]
CBIC directs that powers exercisable by CBIC under rule 3 of Central Excise Rules, 2017 and rule 3 of Service Tax Rules, 1994, may be exercised also by-(a) Principal Chief Commissioner of Central Excise and Service Tax; or (b) Chief Commissioner of Central Excise and Service Tax,
Agrawal Metal Works Pvt. Ltd. Vs Commissioner of Central Goods and Service Tax (CESTAT Delhi) It is undisputed that the appellant has been manufacturing goods on job work basis and has been clearing them without paying duty as per the Notification No. 214/86-CE dated 25.03.1986. If the activity amounted to manufacture- which has not been […]
In the present matter it is observed that the quarterly reports for the quarters ending 30.09.2020, 31.12.2020, 31.03.2021, 30.06.2021 and 30.09.2021 have not been submitted in a timely manner by the Liquidator. Mr. Ravikumar pleads that he had approached the NCLT registry for physical filing but was informed that the filing is to be done […]
