A. FAQs on SEZ Unit / SEZ Developer under GST Q.1 I am a SEZ unit or SEZ Developer and registered under VAT or Central Excise. How will I get registered under GST? Ans. SEZ developers and SEZ Units are required to be registered a-fresh in GST regime. You need to apply for a new […]
Manual on Accepting/ Rejecting Taxpayer by GST Practitioner I want to Accept / Reject a Taxpayer’s Engagement request. How do I do that? Perform the following steps to Accept / Reject a Taxpayer’s engagement request: 1. As a GST Practitioner, visit the URL: https://www.gst.gov.in, and login to the GST Portal with your user-ID and password. […]
Manual on Viewing List of Taxpayers I want to view my list of engaged Taxpayers. How do I do that? Perform the following steps to view the list of engaged Taxpayers in GST Portal: 1. As a GST Practitioner, visit the URL: https://www.gst.gov.in, and login to the GST Portal with your user-ID and password. 2. […]
Manual on Filing Clarification for GST registration application submitted on GST Portal I have received notice for seeking clarifications for the registration application submitted on the GST Portal. How do I respond to the notice issued by the Tax Official? To respond to the notice seeking clarifications on the GST Portal, perform the following steps: […]
By purchasing licence to use MS Office software assessee received enduring benefit in the course of earning of profit, however, it did not become owner of the software, therefore, licence fee could not be treated as capital expenditure.
Where assessee was a rightful owner of leased assets and lessees had confirmed the ownership of assets, and they had not claimed depreciation in their books of account for purchase and lease of assets, assessee was duly entitled to depreciation on such assets.
A. Manual on Enrolment of Existing Taxpayer with Provisional ID and Password I am an existing taxpayer registered under Excise, Service Tax and State Tax Laws such as VAT, Entry Tax, Luxury Tax and Entertainment Tax. I received SMS/ E-Mail with Provisional ID and Password. What are next steps for me? How do I begin […]
The Designated Authority vide notification No. 14/06/2015- DGAD dated 10th March, 2017, notified its final findings recommending imposition of anti-dumping duty on the imports of aluminium foil origination in or exported from China PR.
ACIT Vs Shri Dilip Ranjrekar (ITAT Bangalore) It was held that despite the non completion of the construction of the new property by the builder, the assessee would be entitled to the benefit of exemption u/s 54 of the Act. We have heard the rival contentions and perused and carefully considered the material on record. It […]
Deccan Paper Mills Co. Ltd. Vs CIT-IV (ITAT Pune) Now, coming to the aspect of book profits which was considered by the Commissioner and the order of the Assessing Officer was held to be erroneous and prejudicial to the interest of revenue. In this regard, it may be pointed out that the case of assessee […]
