Circular No 137/07/2020 GST CBEC-20/06/04-2020 -GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, dated the 13th April, 2020 ********** To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals /… Read More »
For TRAN 1 filing after due date , make application before GST Council High court directed that For TRAN 1 filing after due date , make application before GST Council Union of India has extended the last date for submitting the GST TRANS-1 upto 31st December, 2019 but the procedure stipulated under sub-rule 1(A) of Rule 117… Read More »
Sec 195 TDS on Payment to celebrity outside India Summary : Sec 195 TDS on Payment to celebrity outside India is applicable The celebrity was to make an appearance in UAE event but admittedly the event was for below the line publicity in India. we are of the considered view that the income embedded in… Read More »
Equalisation levy jurisdiction officer is AO working in Pr. Chief CIT (International Taxation) region Equalisation levy jurisdiction officer is AO working in Pr. Chief CIT (International Taxation) region as per following Notification MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 20th March, 2020 (INCOME TAX) S.O. 1189(E).— In… Read More »
Tax dues recovery from Director is not valid, if could be recovered from Company : HC There is no whisper of any steps having been taken against the Company for recovery of the outstanding amount. Even in the impugned order, no such details or information has been staled. HIGH COURT OF GUJARAT Sonal Nimish Patel… Read More »
No 194C or 195 TDS if export freight paid to shipping agent of non-resident HIGH COURT OF GUJARAT Principal Commissioner of Income-tax-14 v. Summit India Water Treatment and Services Ltd. J.B. PARDIWALA AND BHARGAV D. KARIA, JJ. R/TAX APPEAL NO. 830 OF 2019 FEBRUARY 3, 2020 Mrs. Mauna M. Bhatt for the Appellant. ORDER Bhargav D. Karia, J.… Read More »
CBDT Circular C 1 of 2020 [ Note this circular is withdrawn and new circular issued from FY 2023-24 onwards refer Circular 4/2023 issued by CBDT Dated 05-04-2023 Clarification regarding deduction of TDS from salary under New Tax Regime ] F. No. 370142/13/2020-TPL Government of India Ministry of Finance Department of Rcvenue Central Board of… Read More »
How to Cancel , Update and Extend Eway Bill Validity Users of EWB Portal may note that, they can exercise following options in such a scenario: Cancel the EWB: Supplier of goods can cancel the EWB, within 24 hours of its generation, subject to the condition that the EWB has not already been verified by the… Read More »