Table of Contents Amendments to CGST Act 2017 as brought in by Finance Bill 20201. Insertion in Section 2(114) of CGST Act 2017: Definition of Union TerritoryEffect of amendment: 2. Section 10(2) of CGST Act 2017- Restriction for composition dealerEffect of Amendment:3. Amendment in
Table of Contents Case covered:Prayer:Common Judgment:Download the copy: Case covered: The Central Board of Excise and Customs Versus M/s.K.G.Denim Limited Prayer: Appeals filed under Clause 15 of the Letters Patent Act, praying to set aside the common order dated 14.11.2017 passed by this Court in
To, The Principal Chief Commissioners/Chief Commissioners of Central Tax Madam/Sir, Sub- Transitional Credit- Ensuring uniformity in the procedure to be followed by the field formations for examining and forwarding the representations of the taxpayers to GSTN on issues pertaining to technical glitches on the common
Notification No. 45/2017 – Customs G.S.R. (E).-In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) the Central Government, on being satisfied that it is necessary for the public interest so to do, hereby
NO TAX & PENALTY U/S 129 OF GST FOR NON-GENERATION OF E-WAY BILL Whether non-generation / non-carrying of E-way bill 01 is a contravention of the GST Act or Rules? In pursuance of such non-carrying of the E-way bill, goods and conveyance are liable
Table of Contents The government has filed an SLP against the order of Rajasthan high court. Relevant Extract of Hon’ble Rajasthan High Court Judgement in the matter of:Case Argued by: The government has filed an SLP against the order of Rajasthan high court. The
1) The increase in Tax Audit threshold to Rs 5 Crores from Rs 1 Crores u/s 44 AB will not have much of impact as the GST audit limit is Still Rs. 2 Crores. 2) There is no amendment in Section 44 AD that
BRIEF The budget was expected to be a path-breaking one, being the first budget of the new decade. However, as has been the case with earlier budgets, it is bound to fall short of middle-class expectations, who will be required to make their choices
Table of Contents CASE-ICase covered:Facts of the case:Observation of the court:CASE-IICase covered:Facts of the case:Observation of the court:The judgment of the court:Download the copy: CASE-I Case covered: Pr. Commissioner of Income Tax -1 .. Appellant Versus
Table of Contents Case covered:Issue Involved:Applicant Contention:Order:Download the copy: Case covered: Kalyan Jewellers India Ltd Issue Involved: Tax Liability on Issue of Gift Vouchers. Applicant Contention: 1. KJIL, as part of sales promotion, introduced the facility of issuing different types of Pre-Paid Instruments (hereinafter
