CREDAI Recommendations on GST 1. Affordable Housing Subject Present Provisions Issues Suggestions for Amendment Rationale for Amendment Affordable Housing Definition A dual threshold of sale value of INR 45 lakhs and carpet area of up to 90 sqm (in nonmetropolitan cities/towns) or 60 sqm (in
1. Registration Registration Issue No. 1 Sub-Category / Form: 1.1. New Registration Issue/Error Message: 1.1.1. Status of ARN generated against new registration is showing ‘Pending for Clarification’. When this issue/error comes: When SCN has been issued. Suggested solution: Please note that SCN (Show Cause Notice)
Case Covered: Amit Jain Versus Union of India Facts of the case: The respondent-Institute (Institute of Chartered Accountants of India) has agreed to notify on the website about the steps taken by the Institute in reference to the concerns expressed by the candidates through this writ
Case Covered: Bhawna Malhotra Versus Union of India Facts of the Case: The present writ petition has been filed challenging the order dated 21st August 2020 passed by respondent no.2 pursuant to this Court’s order dated 5th August 2020 in W.P (C) 4912/2020. Petitioner prays
E-invoicing in India! Concept and Challenges! E-invoicing – Status update! Already implemented – 1.10.2020 → • Aggregate turnover above INR 500 crore! Likely from – 1.01.2021 → • Aggregate turnover between INR 100 crore to 500 crores! Likely from – 1.04.2021 → • Aggregate turnover below INR 100 crore!
Case Covered: IREL (India) Limited Versus P. N. Raghava Panicker Facts of the Case: By this writ petition, the petitioner, IREL (India) Limited/employer is challenging Ext.P6 order passed by the Controlling Authority on 13.06.2018, under the Payment of Gratuity Act, 1972 (hereinafter referred to as
Case Covered: Chairman-Cum-Managing… Versus Controlling Authority Facts of the Case: The Orissa Mining Corporation Ltd. (hereinafter referred to as the ‘Corporation’) calls into question the legality of the direction given by the Controlling Authority under the Payment of Gratuity Act, 1972 (in short ‘Act’) directing
1. Joint Development Agreement 1A. Taxability On Transfer of Development Rights Development rights are Immovable Property Law relating to immovable property Finance Act, as well as the GST Act, does not provide for the definition of immovable property. Transfer of Property Act covers the law
Case Covered: Interglobe Aviation Limited Versus Commissioner of Customs Facts of the Case: The Appeals seek the quashing of the 346 orders passed by the Commissioner of Customs (Appeals) that uphold the orders of assessment of Bills of Entry, as a result of which all
Case Covered: M/s. Maansarovar Motors Private Limited Versus The Assistant Commissioner Facts of the Case: This batch of writ petitions revolves around the interpretation of Section 50 of the Central Goods and Services Tax Act, 2017 (in short ‘Act’), particularly the effective date of application of
