As per Rule 140, in case the owner of the goods furnishes the security in the form of bank guarantee equivalent to amount of applicable tax, interest and penalty payable, the authorities can consider the release of goods and vehicle.
Who needs to file Form GSTR-9A ?All taxpayers registered under the composition scheme under GST, for any period during the financial year, need to file Form GSTR-9A.This will include a taxpayer- Who have opted for composition scheme since registration and have never opted out subsequently; and- Who have opted in for composition scheme any time during the financial year; and- Who have opted in for composition scheme but subsequently opted out any time during the said financial year.
M/s. Balrampur Chini Mills Ltd Vs Union of India (Allahabad High Court) Allahabad High Court has held that Cenvat credit need not be reversed in respect of bagasse which is an agricultural waste and not a manufactured final produ The High Court quashed CBIC Circular No.1027/15/2016-CX, dated 25-4-2016 which treated bagasse as exempted product. It […]
Pending the deployment of DPT-3 Form on MCA 21 portal and in order to avoid inconvenience to stakeholders on account of various factors, it is stated that the additional fee, as provided under the Companies (Registration Offices and Fees) Rules, 2014, shall be levied after 30 days from the date of deployment of the DPT- 3 form on MCA 21 portal.
Ms. H.M. Industrial Pvt. Ltd Vs Commissioner, CGST And Central Excise (Gujarat High Court) Section 83 of the CGST Act inter alia provides that where during the pendency of any proceedings under sections 67, 73 or 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, […]
In re Ms. Kerala State Construction Corporation Ltd. (GST AAR Kerala) The GST rate applicable for Centage charges / Consultancy charges. The Centage Charges / Consultancy Charges received by the applicant in respect of the works at Si Nos. (1) to (4) above being in relation to pure services provided to the State Government by […]
In re M/s. Colortone Process Pvt. Ltd. (GST AAR Kerala) Will the service of printing work carried out by the applicant come within the purview of service of printing of pictures as covered under Cir.No.84/03/2019-GST dated 01,01.2019. The colour printing of images from digital media is covered under Service Classification Code 998386 and taxable at […]
In re Jaya Lakshmi Tobacco Company (GST AAAR Andhra Pradesh) Appellant requested for withdrawal of application in the context of cancellation of registration. Appeal dismissed. M/s. Jayalakshrni Tobacco Company in their letter dated 13-02-2019 stated that they had applied for cancellation of registration and they no longer required any ruling and requested to consider their […]
In re Divisional Forest Officer (GST AAAR Andhra Pradesh) On verification of the application filed by the applicant ,the following procedural lapses are noticed : The applicant failed to comply with the provisions of Rule 106 of the APGST Act which reads as under: Rule 106: Form & Manner of appeal to the appellate authority […]
Government of India/Ministry of Finance Department of Revenue/Central Board of Direct Taxes Directorate General of Income-tax (IIRD) 2nd Floor, Jawaharlal Nehru Stadium, Gate No. 1, New Delhi – 110003 HRD/CM/152/Vac. Cir/2019-20/329 Dated: 12/04/2019 To, All Pr. CCsIT/CCsIT(CCA)/DGsIT Madam/Sir, Sub: Filling up the posts of Members of the Central Board of Direct Tax (CBDT) under the […]
