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Format of “Form” – REG 14
Introduction Many times applicants commit mistakes at the time of filing an application for registration. Such mistakes can be updated or corrected at the time application is being processed. If business is already registered then after application is processed. REG 14 is a form for
Format of “Form” – REG 21
Introduction Form REG 21 is application for revocation of cancellation of registration under GST. What does revocation mean? Revocation means official cancellation. So revocation of cancellation of registration means reversal of decision to cancel the registration. It means registration is still valid. Requirement to file
Format of “Form” – REG 16
Introduction Cancellation of GST registration means a taxpayer is not registered anymore. He need not to collect or pay tax anymore. But why does the taxpayer wish to cancel his registration? Reasons can be: Business discontinue Business transfer, amalgamation, demerger, disposal. In such a case
Refund of Unutilized ITC whether to be allowed to the supplier only?
Refund of Unutilized ITC whether to be allowed to the supplier only? Gujrat High Court in Britania Industries Limited discusses this issue on 11-03-2020 in the context of section 54(3), which says that a registered person shall be allowed refund of unutilized ITC as the
Annual Return: Section 92 of Companies Act, 2013
Annual Return: Section 92 of Companies Act, 2013 Annual Return Annual Return is a publicly available document prepared by a company every year with the information available as at the close of the financial year, to be filed with the Registrar of Companies. It is
(Read Order) AGM date is extended by 3 months
Order: Extension of time for Holding of Annual General Meeting (AGM) for the Financial Year ended on 31.03.2020 Whereas sub-section (1) of section 96 of the Companies Act, 2013 (the Act) provides, inter-alia, that every company, other than a One Person Company, shall in each
Format of “Form” – REG 25
Introduction REG 25 is a certificate of provisional registration under GST. Every taxpayer registered under excise/VAT/service tax enrolls on a common portal. He provides his email ID and mobile number for verification purposes. On enrollment: Taxpayer gets provisional certificate of registration in form GST REG
Whether refund claim is vested right or statutory right?
Whether refund claim is vested right or statutory right? The issue was considered by Delhi Cestat in BHEL Ltd while deciding upon the refund of education, SHE, Krishi Kalyan Cess. The appellant could not utilize these cess in the pre-GST regime because of exempt supply
Service Tax Refund on Flat Cancellation
Introduction: The Comm. of GST and CX (Appeals), Mumbai, grants service tax refund in case of flat cancellation. Held that, no service has been provided by the builder to the appellant as the consideration for service was returned and the service contract got terminated. The
Keshvananda Bharti – 10 things you should know
Keshvananda Bharti Historical defended Keshvananda Bharti died at 79. You must have heard about the Keshavananda Bharti case. Here we have compiled the 10 things you should know about him and his case. He fought against the “Bhumi Sudhar Kanoon” by India Government A 13
Important Compliance due in SEP 2020 under GST I. tax, C. Act ESI PF Acts
Due Date For Compliance Under GST GST Annual Return 30-09-2020- GSTR 9 – The Most Comprehensive Annual Return / Statement for FY 18-19 by ALL registered persons having an aggregate turnover of more than Rs. 2 Crores or opted to file Annual Return 30-09-2020- GSTR-9C
System Computed values of GSTR-1 Statement (Monthly Filers), made available in Form GSTR-3B, as PDF statement on GST Portal
System Computed values of GSTR-1 Statement (Monthly Filers), made available in Form GSTR-3B, as PDF statement on GST Portal A pdf statement has been made available to taxpayers, filing monthly GSTR-1 statement, with system computed values of Table 3 of Form GSTR-3B. This PDF will