GSTN has made Form GSTR-4 (Annual Return for Composition Taxpayers) available on the GST portal. This will enable 17 lakh Composition Taxpayers to file their returns on an annual basis with effect from FY 2019-20.
Shankar Lal Kumawat Vs ITO (ITAT Jaipur) Section 271F penalty valid for not filing Return if Total Income before section 54 exemption exceeds maximum amount not chargeable to income-tax Section 139(1)(b) provides that every person, being a person other than a company or a firm, if his total income or the total income of any […]
Order under section 138 of the Income-tax Act,1961 for sharing of information through NATGRID platform with 10 Government agencies namely CBI, DRI, ED, CBIC, Cabinet Secretariat, Intelligence Bureau, DGGI, Narcotics Control Bureau, Financial Intelligence Unit & NIA. F. No. 225/53/2020/ITA.II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New […]
The disclosure to the Stock Exchange(s) shall be made by listed entities on quarterly basis along with the declaration of financial results (within 45 days of end of each quarter / 60 days from the end of the last quarter of the financial year) until such funds are fully utilized or the purpose for which these proceeds were raised has been achieved.
Public Notice No. 14/2015-2020– The quantity of 10000 MT sugar (raw and/or white sugar) to be exported to EU under CXL Quota from 01.10.2020 to 30.09.2021 has been notified. Government of India Ministry of Commerce & Industry Department of Commerce Directorate General of Foreign Trade Udyog Bhawan Public Notice No. 14/2015-2020-DGFT New Delhi, the 21st […]
Sachin Enterprise Vs Assistant Commissioner (Delhi High Court) Keeping in view the aforesaid order dated 20th July, 2020 passed by a Coordinate Division Bench, we are not inclined to entertain the present petition when the petitioner has an equally alternate efficacious remedy of preferring an appeal before the Additional Commissioner, GST. The present petition is […]
Central Government specifies under Section 138(1)(a)(ii) following bodies/agencies 1. Cabinet Secretariat 2. Intelligence Bureau 3. Narcotics Control Bureau and 4. National Investigation Agency. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 53/2020-Income Tax New Delhi, the 21st July, 2020 S.O. 2411(E).—In pursuance of sub-clause (ii) of clause (a) of sub-section […]
Analogue in the dairy context means an imitation product that is designed or structured to mimic, or offered as an alternative/replacement to, a milk or milk product or composite milk product as defined in these regulations by partial or full substitution of selected milk components with other components from non-dairy sources, or prepared by using non-dairy ingredient(s) exclusively or in combination with dairy ingredients.
(1) These regulations may be called the Food Safety and Standards (Prohibition and Restrictions on Sales) First Amendment Regulations, 2020. (2) They shall come into force on the date of their publication in the Official Gazette.
Opening page of the impugned order itself makes it abundantly clear that the said order is appealable before the Additional Commissioner, GST and instead of exhausting the remedy of appeal available to the petitioner, it has directly rushed to this court, which is impermissible.