Table of Contents Case Covered:Oral Order:Read the Order: Case Covered: M/s Apurva Chemicals Private Limited Versus Union of India Oral Order: We have heard Mr. Avinash Poddar, the learned counsel appearing for the writ applicant. This is one more matter wherein serious allegations of harassment, coercion, threats, etc. have
Instruction No. 1/2020-21 [GST-Investigation] Subject: Instructions/Guidelines regarding procedures to be followed during Search Operation-regarding. Specific instances have come to the notice of the Board and Central Vigilance Commission wherein proper procedures have apparently not been followed during search proceedings and/or Panchnamas/statements have not been recorded
Table of Contents Decoding Indirect tax proposals of Budget 2021Clarifying the applicability of GST on Societies/Clubs/AssociationsNew Condition to avail ITC- Furnishing details by Suppliers in GSTR-1Removal of mandatory requirement of GST auditRelated Topic: Indirect Tax Impact On Funds Read & Download the full copy in pdf:
Table of Contents QRMP Features enabled in GSTNBackgroundNotification for QRMP SchemeDefault migration to QRMP SchemeWhere to find the option and periodHow to modify the option w.e.f. April-2021Option modified for 2021-22Filing Invoice Furnishing Facility in place of GSTR-1Read & Download the full Copy in pdf: QRMP
Table of Contents Case Covered:Order:Read the Order: Case Covered: C. Pradeep Versus The Commissioner of GST And Central Excise Order: Learned counsel for the petitioner submits that indisputably assessment for the relevant period has not been completed by the Department so far. In which case,
Table of Contents Case Covered:Facts of the Case:Observations:The Decision of the Court:Read & Download the Full Decision in pdf: Case Covered: M/s Torque Pharmaceuticals Pvt. Ltd. Versus Union Of India Facts of the Case: Briefly stated facts of the present case are that the impugned
Table of Contents The journey of ITC From July-2017 to Jan-2021…and onwardsfrom July 2017 to Sept 2019…………..NO RESTRICTION ON ITC ( well almost)from Sept2019 to March 2021…..Putting restriction on ITC at 105% of Invoices in 2Bfrom April 2021….. Putting Strict restrictions…Claim only equal to Invoices
Circular No. 03/2021-Customs To, All Pr. Chief Commissioners/ Chief Commissioners of Customs/ Customs (Prev.) All Pr. Chief Commissioners/ Chief Commissioners of Central Tax/ Central Excise All Pr. Commissioners/ Commissioners of Customs/ Customs (Prev.) All Pr. Commissioners/ Commissioners of Central Tax and Central Excise Madam/Sir, Subject:
Table of Contents Payment of Tax By Fixed Sum Method Under QRMP SchemeIFF; to cut a long story shortRelevant Notifications in respect to QRMP Payment of Tax By Fixed Sum Method Under QRMP Scheme W.e.f. 1st January 2021, the following two options, are available to
Instruction No. 105 To, All Development Commissioners Special Economic Zones Subject: One-time waiver of Custom Duty as well as inspection requirement in case of de-bounding of IT/ITeS Units in SEZs and exemption on the filing of BOE for goods sold by IT/ITeS SEZ unit which
