Ministry of Finance CBDT dedicates fortnight for pending appeal effect – rectification matters Posted On: 07 JUN 2018 6:14PM by PIB Delhi Redressal of public grievances and taxpayer service is an area of top priority for the CBDT and the Income Tax Department. In this connection, a fortnight from 1st June to 15th June, 2018 has been… Read More »
Circular No 15/2018 Customs PAN Based Refund of IGST allowed Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases -reg. F. No: 450/119/2017-CusIV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes and Customs) Room No.227-B, North Block, New Delhi… Read More »
HIGH COURT OF ALLAHABAD Rivigo Services (P.) Ltd. v. State of U.P. KRISHNA MURARI AND ASHOK KUMAR, JJ. WRIT TAX NO. 689 OF 2018 APRIL 24, 2018 Suyash Agarwal for the Petitioner. JUDGMENT Ashok Kumar, J. – We have heard learned counsel for the petitioner and Sri Avinash Chandra Tripathi, learned Standing Counsel for the State. 2. The instant writ… Read More »
Following agreements would be entered into by the Applicant: a. One for sale of undivided and impartible share in land; and b. Another agreement for sale of superstructure. Issue : In case where there are two transactions each represented by a separate Agreements i.e. i. One for sale of undivided and impartible share in land @ say… Read More »
Issue : Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India. Held : An importer is required to pay IGST on the ocean freight. Therefore as on date, even if the… Read More »
No GST is leviable as on date on the said “marg sudharan shulk” charged and collected by the applicant. Applicant is liable to pay GST @ 18% on the said “Abhivahan Shulk” under Service Code 9997 and to be treated as “other services”. AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND Divisional Forest Officer In re VIPIN CHANDRA AND AMIT GUPTA, MEMBER RULING NO.… Read More »
GSTR 9A Due Date Here are the GSTR 9A (Annual Return ) due date for Taxpayer opting to pay Tax under Section 10 of CGST Act ( Composition Scheme). For registered person , other than person opting to pay Tax under Section 10 ( Composition Scheme) ,Input Service Distributor, a person paying tax under section 51… Read More »
GSTR 9 Due Date Here are the GSTR 9 (Annual Return ) Due dates for registered person other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person. For Taxpayer opting to pay Tax under Section 10 of CGST Act ( Composition… Read More »
Updated CGST Rules : Refer Online : GST News 315 Refer Updated CGST Rules 2017
EXEMPTION FROM PAYMENT OF ADVANCE TAX TO RESIDENT SENIOR CITIZEN This article analysis Income Tax Act 1961 provisions [As amended by Finance Act, 2018] relating to Advance Tax on Senior Citizen with examples and Exemption from Advance Tax to Resident Senior Citizen under Income Tax. For Advance Tax provisions on other than Resident Senior Citizen… Read More »