Various pre-GST concepts were transitioned into the GST era, but many were embedded with legacy disputes as well. To mention the best illustration, ‘Intermediary ’ could be one of them. Hon’ble Gujarat High Court in case of Material Recycling Association of India vs Union
Case Covered: Dharmendra M. Jani Versus Union of India Facts of the Case: By filing this petition under Article 226 of the Constitution of India, the petitioner has prayed for a declaration that section 13(8)(b) and section 8(2) of the Integrated Goods and Services Tax
Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 14th June 2021 PRESS RELEASE Relaxation in electronic filing of Income Tax Forms 15CA / 15CB As per the Income-tax Act, 1961, there is a requirement to furnish Form
Dear Professional Colleagues, Good Day to you. I have gone through recent changes about mandatory to mention HSN & SAC Code in Tax Invoice and furnishing inward & outward details at box no 12 of GSTR-1 w.e.f.01.04.2021. Some of the professionals are having confusion
The audit is getting complex day by day. The responsibility attached to it is increasing. But so many changes in law and compliance make it very hard. ICAI is giving access to its members to free digital audit tools. It is under their capacity-building measures.
What Is The Connection Between A Branding And IP Law? Branding And Trademarks Are Key To Success In Business And In The Global Market? What Is A Branding? Branding — is the process by which the name or the identity of a company, an enterprise,
Formations of Reasons to Believe to be based on Cogent and Tangible Material Information received from external agencies or other departments. Based on such information received, the information and records already in possession, and by application of his mind, the AO have to form
Tax Calendar Due date Form/Return/Challan Reporting Period Description 13th June 2021 GSTR-6 May 2021 Due Date for furnishing summary of Outward and Inward Supplies for Taxpayers registered as Input Service Distributor 14th June 2021 Form 16B April 2021 The due date for issue of TDS
In terms of S.83 of the CGST Act, 2017, the Commissioner has the powers to provisionally attach the property, including a bank account belonging to a taxable person under certain specified circumstances. When any proceedings under the specified provisions are pending against a taxable
Cost of Rs. 10,000/- imposed on Department for abuse of Power 2021 (6) TMI 378 – Telangana High Court in M/s Satyam Shivam Papers Pvt. Ltd. Versus Asst. Commissioner St And 4 Others Facts The admitted facts are that the petitioner had dispatched goods on
