Manual > Creation, Saving, Payment of Taxes & Filing of Form GSTR-3B Return How can I create, save, pay taxes and file Form GSTR-3B return? Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these […]
Central Board of Indirect Taxes & Customs (CBIC) Chairman Shri M. Ajit Kumar here today inaugurated the online filing of Authorised Economic Operators (AEO) T2 and T3 applications.
If the assessee by mistake has wrongly registered itself under a wrong category that does not mean that the said mistake is not curable or that the assessee is to be punished for its bona fide mistake
Associated Power Structures Pvt. Ltd. Vs State of Bihar (Patna High Court) Well, the stand taken by the officer is quite fair, but we only fail to understand as to why the officer did not apply his mind at the time of passing of the impugned order. It is only when this Court pointed out […]
In re Shivam Agro Industries (GST AAAR Gujarat) AAAR confirm the Advance Ruling No. GUJ/GAAR/R/79/2020 dated 17.09.2020 to the extent it has been appealed, by holding that the products ‘Zn EDTA’ and ‘Fe EDTA’ being supplied by M/s. Shivam Agro Industries are classifiable under heading 38.24 (Tariff Item 3824 99 90) of the First Schedule […]
Union Of India Vs Merchem India Pvt. Ltd (Kerala High Court) It is significant to note that the statute does not provide for any provision for lapsing of unutilized input tax credit for non filing of TRAN-1. The input tax credit is required by law to be credited to the electronic credit ledger of an […]
Karti P. Chidambaram Vs Principal Director of Income Tax (Investigation) (Madras High Court) All these writ petitions are filed, challenging the Show Cause Notices issued under Section 153C of the Act. The procedures for assessment / reassessment are yet to commence. The petitioners are expected to avail the opportunity and defend their case in the […]
In view of ongoing strict lockdown and accompanying restrictions in Nepal, it has been decided that July 2021 examinations for the Final [Old as well as New Scheme], Intermediate (IPC) and Intermediate scheduled from 5th to 20th July 2021 at all examination centres in Kathmandu (Nepal) only stands cancelled.
UKN Properties Pvt. Ltd. Vs DCIT (ITAT Banglore) Since the transactions of purchase of software has been completed prior to rendering of decision by Hon’ble Karnataka High Court and since there were decisions which have held that TDS is not required to be made out of payment made for software purchases, following the above said […]
Finance Minister Smt. Nirmala Sitharaman appreciates CBIC efforts in fighting COVID-19 pandemic; says enhanced revenue collection in recent months should now be the New Normal
