Kumaka Industries Ltd Vs C.C.E. (CESTAT Ahmedabad) We find that there is no dispute on the facts that entire stock of product “Ethyl Alcohol” manufactured in one unit was transferred to its sister unit under Invoices on payment of excise duty. The sister unit had taken credit of duty paid and Captively used the said […]
Technosteel Infraprojects Pvt. Vs The State Of Madhya Pradesh (Madhya Pradesh High Court) A tax invoice was generated which reflected the destination as well as the registration number of the vehicle which has been brought on record as Annexure P/3. Thereafter, the petitioner generated E-way bill which is required to be carried along with the […]
Central Bureau of Investigation has arrested a Superintendent, Central GST-1, Baramati, Pune (Maharashtra) for demanding & accepting bribe of Rs.10,000/- from the Complainant. A case was registered against Superintendent, Central GST-1, Baramati, Pune on a complaint.
CBI has arrested a Superintendent, CGST & Central Excise, Bhopal (Madhya Pradesh) for demanding & accepting bribe of Rs. Two lakh from the Complainant.
The Central Bureau of Investigation has arrested a Recovery officer, DRT-I, Chandigarh for demanding & accepting bribe of Rs. 70,000/- from the Complainant.
Income Tax Department Government of India Central Board of Direct Taxes, e‑ Filing Project ITR 1 – Validation Rules for AY 2022-23 Version 1.0 19th April 2022 Directorate of Income Tax (Systems) E-2, A.R.A. Centre, Ground Floor, Jhandewalan Extension New Delhi – 110055 Purpose The Income Tax Department has provided free return preparation software in […]
Shri Piyush Goyal calls upon the Cost & Management Accountants to ensure quality production by industry and help boost India’s exports Exports is the virtuous circle of prosperity that we have to focus upon, says Shri Goyal. A strong and stable Rupee will be for the “wider good” of foreign trade; Shri Goyal. “As the […]
E-Invoice or electronic Invoice is a system in which B2B/ Credit Note/ Debit Note & Exports Invoices are authenticated electronically by GSTIN portal. Said Invoices are transmitted to GSTIN portal & an Identification Number will be issued against the Invoice which is known as ‘Invoice Reference Number’ or ‘IRN’ Number.
In re Medreich Limited (GST AAR Karnataka) AAR observed on examination of the records that the issues/questions raised by the applicant in the instant application have already been taken up by the audit team, in the case of applicant under the provisions of the CGST Act 2017. From the audit report mentioned supra it is […]
Determination of place of supply is not covered under any of the clauses (a) to (g) of Section 97(2) of the CGST Act 2017. Further, the use of term ‘shall’, is an imperative command restricting the scope of advance ruling only to the questions enumerated in the said sub-section. Thus, to answer the question relating to determination of place of supply, is beyond the scope of advance ruling. This authority, therefore, cannot answer the first question in the application.
