Guidelines for launching of prosecution under the CGST Act, 2017 Section 132 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) codifies the offences under the Act which warrant institution of criminal proceedings and prosecution. CBIC has released following guidelines for launching prosecution: 1. Sanction of prosecution Sanction of prosecution… Read More »
Module wise new functionalities deployed on the GST Portal for taxpayers 12/09/2022 Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos… Read More »
Direct Taxes Committee The Institute of Chartered Accountants of India 1st September, 2022 Subject: Applicability of Explanation to Section 11 of the Income-tax Act, 1961 as inserted vide the Finance Act, 2022 Dear Professional Colleague, As you are aware that the DTC of ICAI has always been proactive in disseminating the knowledge and sharpening the… Read More »
GST Revocation after 1 year , new order Application for revocation of cancellation of registration can be filed till 28-5-2022 in terms of Supreme Court order providing for extension of limitation period due to Covid; Appeal filed against cancellation to be treated as availing wrong remedy; High Court directs filing of fresh revocation application Download… Read More »
Taxmann’s GST Ready Reckoner [2023] – Authoritative ready-referencer for all provisions of the GST Law with GST Case Laws, GST Notifications, GST Circulars, etc. | 1st February 2023 Paperback – 13 February 2023 , 20th edition 2023 GST Ready Reckoner 2023 is Taxmann’s Ultimate Bestseller for Indirect Taxes – ‘GST Ready Reckoner’, is a ready referencer… Read More »