Yearly Archives: 2019

Declaring LTCG in ITR instead of STCG is not unavoidable circumstance , No Waiver of Interest u/s 234A/B/C : HC

By | August 22, 2019

HIGH COURT OF MADRAS Tushin T.Mehta v. Chief Commissioner of Income-tax, Chennai G.R. SWAMINATHAN, J. WP NO. 15097 OF 2007 AUGUST  14, 2019 R. Sivaraman for the Appellant. D. Naveen Durai Babu and Hema Muralikrishnan for the Respondent. ORDER   The writ petitioner’s father late Mr.Tushaar Mehta voluntarily filed his return of income for the assessment year 1996-97 on 28.03.1997… Read More »

Notification No 37/2019 Central Tax : GSTR 3B Date Extended for July 2019.

By | August 22, 2019

Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. [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. 37/2019 – Central Tax New Delhi,… Read More »

Notification No 36/2019 Central Tax : Rule 138E CGST : blocking and unblocking of e-way bil : Date Extended to 21.11.2019

By | August 21, 2019

Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019. [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of… Read More »

ICAI E-Newsletter on GST- 23rd edition

By | August 20, 2019

ICAI E-Newsletter on GST GST Update Law and Rules GST Update Exemptions Under GST GST Update Clarifications GST Update Extension in Due Date GST Update GST Rate of Real Estate Sector Custom Update Forth Coming Events Key Amendments in Taxabel Event ‘Supply ICAI’S Contribution for smooth implementation of GST as partner in Nation Building Download… Read More »

Category: GST

Law & Practice Relating to Income Computation & Disclosure Standards (5th Edition August 2019)

By | August 19, 2019

Law & Practice Relating to Income Computation & Disclosure Standards (As amended by Finance (No. 2) Act 2019) (5th Edition August 2019) Incorporating : Tax Audit Reporting requirement with Illustrative ICDS disclosures in Form 3CD Paragraph-wise Comparison of ICDS with AS and Ind AS Judicial Pronouncements explaining provisions Separate chapter on Transition requiremrnt Relevant Income… Read More »