Result of GST Practitioners Examination held on 31.10.2018 National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has conducted examination for confirmation of enrollment of Goods and Services Tax Practitioners (GSTPs) in terms of second proviso to sub-rule (3) of rule 83 of the Central Goods and Services Tax Rules, 2017. The examination was held […]
It is hard to notice the thickness, seal, embossment or any other identification marks used to check the authenticity of identity card if the same is laminated to make it glossy and water proof. The lamination destroys the legality of an identity card for all intents and purposes since it becomes difficult to compare the signature therein with that in the Register.
Arun Kumar Vs ACIT (ITAT Delhi) The ld AO has not brought any evidence on record to show that these agencies have alleged any stock manipulation against the assessee and or the brokers and or the Company. In absence of any evidences it cannot be said that merely because the stock price moved sharply, the […]
Misinterpretation of Data on filing of I-T return by CAs by Newspapers: ICAI clarifies ICAI has written letter dated 26.10.2018 to the editors of The Pioneer, The Tribune Trust, BBC Hindi and The Times of India in which it has highlighted the fact that they have misinterpreted the Data on direct tax collections related to […]
Refund on account of Assessment/Provisional Assessment/ Appeal/ any other Order enabled The taxpayers can now file online application to claim refund on account of Assessment/Provisional Assessment/ Appeal/ any other Order on GST Portal. (refer Section 54(1) of CGST Act 2017) Extract of Section 54 of CGST Act,2017 Section 54 – Refund of tax 54 (1) […]
Article explains When the refund application on account of Any Other ground of reason can be filed? What are the relied upon documents which I have to upload with refund application on account of excess payment of tax? To whom should I file my application with?
Total number of APAs entered into by the CBDT has gone up to 244, which includes 220 UAPAs and 24 BAPAs. It is noteworthy that one of the UAPAs signed in October is a renewal application and the same has been concluded in a time span of only 7 months.
In re Sanjog Steels Pvt. Ltd. (GST AAR Rajasthan) 1. The supply from M/s. SSPL to M/s. X on a ‘Bill to Ship to’ mode as per provisions of Section 10(1) (b) of IGST Act, 2017 is permissible. 2. The applicant can issue an e-way bill in which the ‘bill to’ will be mentioned in […]
All nodal officers of CBIC reached out to MSME sector across 8o MSME Cluster locations in India to provide a conducive environment for their growth. I am confident that all our Zonal Chief Commissioners shall take this opportunity to scale up the facilitation measures for the benefit of the MSME sector.
Medisray Laboratories P. Ltd. Vs CCGST (CESTAT Mumbai) Coming to the statutory audit procedure, the purpose of audit, as available in the Manual published by the Institute of Chartered Accountants of India in respect of EA audit and CERA audit under Chapter 17 is that the idea behind such conduct of verification is to reasonably […]
