Income Tax : This guide explains the applicability of TDS under Section 194Q and TCS under Section 206C(1H), including thresholds, rates, and c...
Goods and Services Tax : Haryana Government has introduced a One Time Settlement Scheme for resolving legacy pre-GST tax disputes. The scheme offers waiver...
Goods and Services Tax : This analysis examines how GST transformed India’s indirect tax regime while continuing to face compliance, technological, and i...
Goods and Services Tax : Explains how Section 16(2)(c) links ITC eligibility to supplier tax payment, causing hardship for bona fide taxpayers even when in...
Goods and Services Tax : The UAE’s digital success is driven by strong infrastructure, tax clarity, and disciplined business setup. Proper licensing, com...
Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...
Goods and Services Tax : Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023 The Goa (Recovery of Arrears of Tax, ...
Goods and Services Tax : HIGHLIGHTS OF THE MAHARASHTRA STATE BUDGET SPEECH DATED 9TH MARCH, 2023 BY HONOURABLE DEPUTY CHIEF MINISTER (FINANCE) SHRI DEVENDR...
Goods and Services Tax : office of the Jt. Commissioner of State Tax. (HQ-1) F-Wing, 7th floor, New bldg, GST Bhavan, Mazgaon, Mumbai-400010. Tel No. 022 2...
Goods and Services Tax : Rajasthan VAT – ITC Mismatch/ Verification Date Extended to 31.03.2022 & In some cases requirement of Affidavit also R...
Goods and Services Tax : Kerala HC held reassessment under Sections 25A and 25(1) cannot continue after the statutory limitation period expires....
Corporate Law : The Madras High Court held that moulds and dies could not qualify as capital goods under the TNVAT Act because they were not used ...
Goods and Services Tax : The Karnataka High Court held that a Magistrate conducting recovery proceedings under the KVAT Act has no authority to determine t...
Corporate Law : The Bombay High Court held that limitation under Section 35 of the Goa VAT Act must be computed after excluding the COVID period w...
Income Tax : The Tribunal held that an investigation report against a supplier is only a starting point for inquiry and not conclusive proof ag...
Goods and Services Tax : Madhya Pradesh Government notifies deemed assessment for 2023-24 VAT cases for eligible petrol pumps, outlining conditions and app...
Goods and Services Tax : Goa Finance Dept issues circular clarifying proper discount treatment in tax invoices under GVAT Act, 2005, and outlines correct V...
Corporate Law : Maharashtra amends MVAT Act with retrospective effect from 2005, clarifying tax exemptions, deemed sales, and first charge provisi...
Goods and Services Tax : Maharashtra Sales Tax Tribunal (MSTT) launches a website for case updates, hearings, and judgments, replacing physical cause lists...
Finance : Maharashtra amends VAT Rules 2005 to introduce Rule 34A, mandating the publication of pending appeal cases on the common portal. D...
Bureau of Investigation constituted under section 8 of the said Act shall discharge its functions through the following Units, namely:– (a) Bureau of Investigation – Unit 1, in Kolkata, having different Zones as may be considered necessary by the Commissioner for discharging the functions under the said Act to investigate transactions of dealers or tax payers under Large Taxpayer Unit, Kolkata (South) Circle, Chowringhee Circle, Dharmatala Circle and Behala Circle;
With implementation of Assam Goods and Services Act, 2017 from 1st July, 2017 Assam Value added Tax Act, 2003 and Central Sales Tax Act, 1956 [except alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine].
I, Alok Gupta, Commissioner, Commercial Taxes, Rajasthan, Jaipur, hereby declare the following Deemed Assessment Scheme for the Assessment of the year 2016-17
Whether on the facts and in the circumstances of the case, the learned Tribunal was justified in upholding the levy of tax on chemicals used as consumables in the process of job work of dyeing of fabric by assuming that property in the goods has passed on to the principals?
Commissioner Tax Vs M/s Hanuman Industries Kichha (Uttarakhand High Court) There is delay of 1819 days’ in filing the Revision. It is stated that after receiving the copy of the judgment dated 29.01.2013, matter was discussed at various levels and the proposal was received by the Department on 01.05.2013. It is stated that Department instructed […]
R.S. Infra-Transmission Ltd Vs State of Rajasthan (Rajasthan High Court) The contention of Mr. R.B. Mathur is that Rule 18 will take care of the situation. However, while considering the matter, we have to look into the matter whether the benefit envisaged under the Rajasthan VAT Act especially under sub-Section (1) shall be allowed only […]
In the absence of any communication on the request made by the petitioner, according to me, the assessing authority should not have completed the assessments, without a further notice to the petitioner.
The appeals are filed against the judgment of the learned Single Judge, affirming the right of the petitioner to pay tax under the compounding scheme. The respondent assessee is engaged in the manufacture and sale of ice-creams. The assessments were of the year 2015-2016 and 2016-2017.
The Government has given instructions to complete the back log VAT works and ensure improved revenue performance. The Department has developed the SCRUTINY MODULE to do the scrutiny and assessments efficiently as per the law, without any errors.
SUMMARY OF GUJARAT VAT NOTIFICATION RELATING TO FILING OF FINAL (ANNUAL) RETURN AND AUDIT UNDER SECTION 63 FOR FY 2017-18 Notification No. (GHN-05) VAR-2018(47) / Th Dated 19th January, 2018 Final Return Every registered dealer in whose case taxable turnover exceeds rupees 25 Lacs in aggregate during the period April 2017 to June 2017 required […]
