Daily Archives: March 4, 2023

Summons can not be issued by CGST officer if SGST officer already initiated proceedings on same issue : High Court

By | March 4, 2023

Summons can not be issued by CGST officer if SGST officer already initiated proceedings on same issue : High Court HIGH COURT OF MADRAS Tvl.Al-Madhina Steel Traders v. Superintendent/Intelligence Officer (ECM) ABDUL QUDDHOSE, J. W.P. NO.3110 OF 2023 W.M.P. NO.3177 OF 2023 FEBRUARY  7, 2023 D. Vijayakumar for the Petitioner. Sai Srujan Tayi and K. Vasantha Mala for the Respondent.… Read More »

Amendments in GST after the recommendations of the 49th GST Council Meeting

By | March 4, 2023

Amendments pursuant to the recommendations of the 49th GST Council Meeting Pursuant to the recommendations made in the 49th GST Council meeting held on 18th February 2023, CBIC has notified the following amendments, applicable with effect from 1st March, 2023: 1. Notification No. 12/2017-CT(R) dt. 28.06.2017 which exempts services under GST, has been amended to exempt any authority, board or a… Read More »

Category: GST

Section 194J Income Tax TDS on Fees for professional or technical services

By | March 4, 2023

Section 194J Income Tax TDS on Fees for professional or technical services Section 194J Income Tax Act of India  specifies the rules related to Tax Deducted at Source (TDS) on payments made towards fees for various professional and technical services. Summary of Section 194J Income Tax TDS on Fees for professional or technical services Section… Read More »

SOP for Cancellation of GST Registration and for Repository of Non-genuine Taxpayers : Delhi Govt

By | March 4, 2023

SOP for Cancellation of GST Registration and for Repository of Non-genuine Taxpayers : Delhi Govt GOVT OF NCT OF DELHI DEPARTMENT OF TRADE & TAXES VYAPAR BHAWAN, IP ESTATE, NEW DELHI— 110002 (POLICY BRANCH) Circular No.F.3(479)GST/Policy/2023/346 Dated: 01.03.2023 Sub: Standard operating Procedure (SOP) for Cancellation of Registration and for Repository of Non-genuine Taxpayers. Background 1.1 GST… Read More »