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Income Tax Guidelines for Scrutiny of Returns
Income Tax Guidelines for Scrutiny of Returns Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (ITA-II division) North Block, New Delhi, the 17th September 2020 To, All Pr. Chief Commissioners of Income-tax/ Chief Commissioner of Income Tax All Pr.
Form GSTR-2B under GST Scenario
Legality and Scope of Form GSTR-2B framed by GSTN as per recommendations of sub-committee of GST Council under GST Scenario. GSTN has framed and enabled Form GSTR-2B through their Common portal recently, after referred many doubts and confusion started in our mind as a tax
Administrative Instructions for Recovery of Interest on Net Cash Tax Liability w.e.f. 01.07.2017
To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All), The Principal Director Generals/ Director Generals (All) Madam/ Sir, Subject: Administrative instructions for recovery of interest on net cash tax liability w.e.f. 01.07.2017-reg. Based on the recommendations of the 35th meeting of the GST Council
Rajasthan AAR in the case of M/s. Crown Tours and Travels
Case Covered: M/s. Crown Tours and Travels Facts of the Case: Crown Tours and Travels (hereinafter referred to as ‘the Applicant’) is engaged in the business of providing tour services to the tourists identified by the Main Tour Operator. In a transaction that the Applicant
Representation for Extension of Due Date of Annual Return and Audit: ICAI
Esteemed Sir, Reg: Request for extension of Annual Returns in Form GSTR 9 and GSTR 9A along with the GST Audit Certificate in GSTR 9C from September 30, 2020, to December 31, 2020. The Institute, being a partner in the nation-building, has always been proactively
Short tax paid in Form GSTR-3B of F.Y.2017-18 shown as paid on F.Y.2018-19.
Short tax paid in Form GSTR-3B of F.Y.2017-18 shown as paid on F.Y.2018-19. For the F.Y.2018-19 also short tax paid. Both the years’ tax actually not paid in Form GSYR-3B. Now How to give effect for that 2 years taken in Form GSTR-9 of F.Y.2018-19
Rule 77 of the CGST Act – Refund of interest paid on reclaim of reversals.-
Rule 77 of the CGST Act – Refund of interest paid on reclaim of reversals.- The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3
FAQs and User Manual – Matching Offline Tool: GSTIN
FAQs and User Manual – Matching Offline Tool (A) About Matching Offline Tool Matching Offline Tool is an offline tool to view Form GSTR 2B and match the auto drafted details in Form GSTR-2B with the purchase register. The match results are used to create
Gujarat AAR in the case of M/s. Dipak Kumar Ramjibhai Patel
Case Covered: M/s. Dipak Kumar Ramjibhai Patel Facts of the Case: The applicant M/s. Dipak Kumar Ramjibhai Patel (Shree Mahalaxmi Cement products) vide their application for Advance Ruling has submitted that they are a proprietorship concern, engaged in the manufacturing of Fly Ash Bricks and
Short tax paid in Form GSTR-3B of F.Y.2017-18
Short tax paid in Form GSTR-3B of F.Y.2017-18 shown as paid in F.Y.2018-19 but not paid in F.Y.2018-19. Now How to give effect for the same in Form GSTR-9 of F.Y.2018-19 through DRC-03. Herewith I giving with an example for your better understanding. Illustration-1. “
Madras HC in the case of Deputy Commissioner of Income-tax Versus M/s.Hitachi Power
Case Covered: Deputy Commissioner of Income-tax Versus M/s.Hitachi Power Europe GmbH Facts of the Case: This appeal by the Revenue is directed against the order in W.P.No.3706 of 2019 dated 17.02.2020, filed by the 1st respondent-Company seeking to quash the order passed by the 2nd
Offshore Income: UK Govt Tax Department
1. What offshore income is Income is considered ‘offshore income’ if it comes from a territory outside the United Kingdom. It includes: interest from overseas bank or building society accounts dividends and interest from overseas companies rent from overseas properties wages, benefits or royalties earned