Whether ITC can be denied merely on the ground of mismatch between ITC claimed in GSTR-3B and reflected in GSTR-2A/2B? 1. From last one year, discrepancy notices in GST ASMT-10 have been issued by the GST department of almost all States. The said Notice
Ngakyaw ate it, but it was Ngakyi who had to pay.” [From “Hill Proverbs of the Inhabitants of the Chitagong Hill Tracks’ by Capt. Thomas Herbert Lewin] Before we discuss the provisions of S.16(2)(c) and (aa) of the CGST Act, 2017 and their implications
We have already published our 1st handholding Article and video earlier on the topic. This article and video are the 2nd in the series which would give a further understanding of the major changes expected by the implementation of Labour Codes. The Labour Codes
Case Covered: Shabina Abraham Versus Collector of Central Excise & Customs Facts of the Case: “Nothing is certain except death and taxes.” Thus spake Benjamin Franklin in his letter of November 13, 1789, to Jean Baptiste Leroy. To tax the dead is a contradiction in
Case Covered: Antony Alphonse Kevin Alphonse Versus The Income Tax Officer Order: The petitioner has challenged the impugned order dated 15.03.2021 which has been digitally signed by the second respondent at about 16:22:33 hours on the said date. In other words, the impugned order has
Case Covered: Union of India Versus M/s Unicorn Industries Facts of the Case: The question of law that arises for consideration in these appeals is, ‘as to whether, by invoking the doctrine of promissory estoppel, can the Union of India be estopped from withdrawing the
1 – Returns Sl No. Form/ Functionality Functionality made available for Taxpayers 1 Auto Generation of Form GSTR-2B, for the taxpayers under QRMP scheme Taxpayers can now view and download their system generated Quarterly Form GSTR-2B, for Jan-March, 2021 quarter, by clicking on the Auto-drafted
In a series of tweets, Finance Minister explained that GST exemption to domestic supplies and commercial import of COVID drugs, vaccines, and oxygen concentrators would make these items costlier for consumers as manufacturers would not be able to offset the taxes paid on inputs.
Case Covered: Cadila Healthcare Limited Versus C.S.T.-Service Tax – Ahmedabad Facts of the Case: The brief facts of the case are that the appellant M/s Cadila Health Care Ltd. is a public limited company engaged in the business of manufacturing pharmaceutical products as well as
Order Whereas the Delhi Disaster Management Authority (DDMA) is satisfied that the NCT of Delhi is threatened with the spread of the COVID-19 epidemic, which has already been declared as a pandemic by the World Health Organization and has considered it necessary to take effective
