Table of Contents Case Covered:Facts of the Case:Observations:The Decision of the Court:Read & Download the full Decision in pdf: Case Covered: Mahavir Transmission Limited Versus Directorate General of GST Intelligence(DGGI) Facts of the Case: The present petition inter-alia seeks quashing of the impugned Letters dated
Table of Contents Summary of Important GST Changes By Budget – Finance Bill, 2021Introduction:Budget Speech – GST Matter:AnalysisRelated Topic: Applicability of GST on a Bill to Ship to transaction where Supplier and Recipient of goods are located outside India.Conclusion: Summary of Important GST Changes By
Table of Contents Highlights of Union Budget 2021-22A. Initiative TakenTill DateB. Direct Tax Proposals1 Relief to Senior Citizen:2 Big Relief – Reopening of Assessment Period Reduced Constitution of Dispute Resolution Committee3 Constitution of Dispute Resolution Committee4 Proposals for International Tax/NRI/ Foreign Tax Credit5 Tax Audit Limit Further Increased
Amendment relating to GSTR 9C Pursuant to Clause 102 of Finance Bill 2021, Section 44 of the CGST Act, 2017 has been amended. Sub-section 2 of Section 44 of the CGST Act, 2017 has been omitted and hence there will be no requirement to file
Table of Contents Amendments to GST Acts through Finance Bill 2021Central Goods and Services TaxAmendment of section 7.Amendment of section 16.Amendment of section 35.Substitution of new section for section 44.Section 44 Annual return.Amendment of section 50.Amendment of section 74.Amendment of section 75.Amendment of section 83.Amendment of
Table of Contents New Functionalities made available for Taxpayers on GST Portal (January 2021)1 – Registration2 – ReturnsRelated Topic: How to login at the GST portal and use it3 – Refund4 – Appeals New Functionalities made available for Taxpayers on GST Portal (January 2021) 1
GST Revenue Collection For January 2021 almost Touches Rs. 1.20 lakh crore The gross GST revenue collected in the month of January 2021 till 6 PM on 31.01.2021 is Rs. 1,19,847 crore of which CGST is Rs. 21,923 crores, SGST is Rs. 29,014 crores,
Table of Contents Memorandum Explaining The Provisions In The Finance Bill, 2021Provisions Relating To Direct TaxesIntroductionA. Rates of Income-TaxRead & Download the full copy in pdf: Memorandum Explaining The Provisions In The Finance Bill, 2021 Finance Bill, 2021 Provisions Relating To Direct Taxes Introduction The
Table of Contents The Finance Bill, 2021Chapter I PreliminarySection 1 Short title and commencement.Chapter II Rates of Income-TaxSection 2 Income-tax.Read & Download the full Copy in pdf: The Finance Bill, 2021 A BILL to give effect to the financial proposals of the Central Government for the financial
Table of Contents Case Covered:Facts of the Case:Observations:The Decision of the Court:Read & Download the full Decision in pdf: Case Covered: Nowrangroy Agro Private Limited Versus Union of India Facts of the Case: This matter was taken up on 13th January 2021 and adjourned after
