IN THE ITAT KOLKATA BENCH ‘SMC’ Ashutosh Jha v. Income-tax Officer, Ward 2(5), Ranchi SANJAY GARG, JUDICIAL MEMBER IT APPEAL NO. 188 (RANCHI) OF 2019 [ASSESSMENT YEAR 2014-15] APRIL 30, 2021 Smt. Chinmaya Aurangabadkar, JCIT, Sr. DR for the Respondent. ORDER 1. The present appeal has been preferred by the assessee against the order dated 30-10-2018 of the… Read More »
The Committee on International Taxation (CITAX) of ICAI has brought out new and revised e-learning courses which are totally free of any charges for updating and enhancing the knowledge of members in the field of International Taxation. The said e-learning modules are availble at ICAI Digital Learning Hub (DLH), on completeion of which the member would get 2 Structured CPE Hours for each e-course. … Read More »
New Changes in GST from 1.9.2021 I CA Satbir Singh
Advisory on HSN and GSTR-1 Filing 26/08/2021 1.In accordance with Notification No. 78/2020 – Central Tax, dated October 15, 2020, taxpayers need to declare Harmonised System of Nomenclature (HSN) Code of Goods and Services supplied by them on raising of tax invoices, with effect from 1st April, 2021 on the below mentioned lines. S.No Aggregate… Read More »
Implementation of Rule-59(6) on GST Portal Date : 26th August 2021 1. Rule-59(6) of CGST Rules, 2017; inserted vide Notification No. 1/2021 dated 1st January 2021, provides for restriction in filing of GSTR-1 in certain cases : a) a registered person shall not be allowed to furnish the details of outward supplies of goods or… Read More »