Understand the taxability of barter and exchange under GST. Explore the concepts in depth and gain insights into the nitty-gritty of these terms.
So far, for filing the annual return, for the Composition tax payer under section 10 of the CGST Act, in form GSTR 9-A, the operating facility has not been facilitated on the GST Common portal by the GST Network, attempt shall be taken immediately, to resolve the difficulties of such registered persons.
Representation on issues faced by Assessee/taxpayer after introduction of Faceless Appeal Scheme, which require serious deliberation
Representation to CBDT on information sought from Tax Auditors under Clause 44 of Form 3CD and request to abolish this requirement
Learn about the optional tables of FORM GSTR-9 & FORM GSTR-9C for FY 2021-22. Understand the changes and requirements for annual return and reconciliation statement.
Article discusses levy of GST on different types of employee recoveries and the opinions of various advance ruling authorities on the issue.
Stay updated on the latest developments in GST till 23rd August 2022. Explore recent Supreme Court judgments, circulars, and more.
Section 3(2) of the unamended 1988 Act is declared as unconstitutional for being manifestly arbitrary. Accordingly, Section 3(2) of the 2016 Act is also unconstitutional as it is violative of Article 20(1) of the Constitution.
Purchase and capital expenditures are required to be reported under clause 44 of Tax Audit report as both falls under expenditure terminology
a. Do away with the mandatory electronic furnishing of Form 10F – at least for those who do not have PAN. b. Alternatively, it is prayed to of such form can be undertaken electronically without creating a PAN-based login id on the Income tax portal – and ideally by a resident payer instead of the non-resident payee.
