Introduction: The Comm. of GST and CX (Appeals), Mumbai, grants service tax refund in case of flat cancellation. Held that, no service has been provided by the builder to the appellant as the consideration for service was returned and the service contract got terminated. The
System Computed values of GSTR-1 Statement (Monthly Filers), made available in Form GSTR-3B, as PDF statement on GST Portal A pdf statement has been made available to taxpayers, filing monthly GSTR-1 statement, with system computed values of Table 3 of Form GSTR-3B. This PDF will
Whether refund claim is vested right or statutory right? The issue was considered by Delhi Cestat in BHEL Ltd while deciding upon the refund of education, SHE, Krishi Kalyan Cess. The appellant could not utilize these cess in the pre-GST regime because of exempt supply
चिंताएं बाहर ही टाँग आएँ- By Arvind Bhardwaj सरला नाम की एक महिला थी । रोज वह और उसके पति सुबह ही काम पर निकल जाते थे । दिन भर पति ऑफिस में अपना टारगेट पूरा करने की ‘डेडलाइन’ से जूझते हुए साथियों की होड़
Long Form Audit Report (LFAR) – Review The Chairman / Managing Director / Chief Executive Officer All Scheduled Commercial Banks (Excluding RRBs) All Local Area Banks All Small Finance Banks and All Payment Banks Madam /Dear Sir, Long Form Audit Report (LFAR) – Review Please
What is the meaning of services in GST? Section 2 (102) of the CGST Act defines the services in GST “Services” means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by
Case Covered: Shree Nanak Ferro Alloys Pvt. Ltd. Versus The Union of India Facts of the Case: The petitioner is aggrieved by the letter dated 26.04.2019, issued by the respondent No.2, as contained in Annexure-7 to the writ application, whereby the petitioner Company has been
ITC-04 Online Filing Procedure Know All About Form ITC-04 Under GST Compliance Introduction Section 19 of the CGST Act, 2017 defines provisions in respect of ITC for inputs and capital goods sent for Job Work. The Principal or the registered person can claim ITC on
We all suffer from fatigue. But it’s easy to handle. A lot of work to do and a thousand things to manage. It results in a layer of laziness on our brain. It kills energy. Let us discuss how to kill fatigue? What is fatigue?
Set Aside Disqualification of Directors – Delhi HC to MCA Case Covered: Sandeep Agarwal Versus Union of India Facts of the Case: The present petition has been filed by the Petitioners – Mr. Sandeep Agarwal and Ms. Kokila Agarwal, both of whom are directors in
