Case Covered: Tvl.Transtonnelstroy Afcons Joint venture Versus Union of India Facts of the Case: At the heart of this batch of writ petitions is the question of whether the Petitioners are entitled to a refund of the entire unutilized input tax credit that each of
Excess tax paid in F.Y.2017-18 adjusted against short tax paid in Form GSTR-3B of F.Y.2018-19 and Refund of F.Y.2017-18, Claim refund by filling of Form RFD-01 now. Herewith I giving with an example for your better understanding. Illustration-7. “ M/s. Popular Enterprises, Kolkata ” doing
Notification No. 68/2020 – Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 68/2020 – Central Tax New Delhi,
Notification No 67/2020 – Central Tax Notification No 67/2020 – Central Tax New Delhi, the 21st September 2020 G.S.R…..(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred
Notification No. 66/2020 – Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 66/2020 – Central Tax New Delhi,
Case Covered: M/s. Jay Jay Mills (India) Pvt. Ltd. Versus The State Tax Officer Facts of the Case: The petitioner herein had exported Knitwear and Knitted Fabric, which amounts to zero-rated supply and in terms of Section 16(3) of the IGST Act, 2017, had applied
Case Covered: M/s. Global Vectra Helicorp Ltd. Facts of the Case: The applicant M/s. Global Vectra Helicorp ltd. vide their application for Advance Ruling has submitted that they are having their registered office at A54, Kailash Colony, New Delhi-110048 and GST registered office at Airports
Government of India Ministry of Commerce & Industry Department for Promotion of Industry and Internal Trade FDI Policy Section Press Note No. 4 (2020 Series) Subject: Review of Foreign Direct Investment (FDI) Policy in the Defence Sector 1. Present Position 5.2.6 Defence Sector/Activity % of
Composition late fees waiver- The best relief of GST for small taxpayers. Late fees of composition dealers are waived off. But there are conditions and restrictions. Please read all of these carefully before you lose the benefit. Composition late fees waiver was a demand for
Short Tax Paid in Form GSTR-3B of F.Y.2017-18 and Excess tax paid in Form GSTR-3B of F.Y.2018-19 both shown in Form GSTR-3B of F.Y.2018-19 Herewith I giving with an example for your better understanding. Illustration-6. “ M/s. Sundar Corporation, Punjab ” doing business in Machinery
