The CBIC has issued a notification to provide that now suppliers can make supply on payment of IGST to SEZ units/developers as well. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 26th October, 2023 No. 05/2023 – Integrated Tax G.S.R. 797(E).— In exercise of the powers… Read More »
HIGH COURT OF KERALA Praveen Bhaskaran v. Union of India DINESH KUMAR SINGH, J. WP(C) NO. 30538 OF 2023 SEPTEMBER 20, 2023 P.N. Damodaran Namboodiri and Hrithwik D. Namboothiri, Advs. for the Petitioner. Arun Ajay Sankar for the Respondent. JUDGMENT Dated this the 20th day of September, 2023 1. The present writ petition has been filed under Article 226 of the Constitution of India… Read More »
15. In the case in hand, the petitioner has only brought on record the tax invoices, e-way bills, GR and payment through banking channel, but no such details such as payment of freight charges, acknowledgement of taking delivery of goods, toll receipts and payment thereof has been provided. Thus in the absence of these documents,… Read More »
GST Late Fees Expenses allowed in Income Tax : ITAT Further, it is noted that payments towards late fees for filing TCS/ GST Return is not an offence prohibited by law. For the above reasons, the ground no. 3 of the assessee is allowed IN THE ITAT JAIPUR BENCH ‘B’ Manglam Arts v. Principal Commissioner… Read More »
NEW GST Notice for LATE FEES ISSUED I CA Satbir Singh
RCM in GST Changed from 20th oct 2023 I Updated List and Notification CA Satbir Singh
Seeks to amend Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017. NOTIFICATION New Delhi, the 19th October, 2023 No. 16/2023- Union Territory Tax (Rate) G.S.R. 773(E).—In exercise of the powers conferred by sub-section (5) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on… Read More »
Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017. NOTIFICATION New Delhi, the 19th October, 2023 No. 19/2023-Integrated Tax (Rate) G.S.R. 772(E).—In exercise of the powers conferred by sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the… Read More »
Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017. NOTIFICATION New Delhi, the 19th October, 2023 No. 16/2023-Central Tax (Rate) G.S.R. 771(E).—In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the… Read More »
Seeks to amend Notification No 15/2017- Union territory Tax (Rate) dated 28.06.2017. NOTIFICATION New Delhi, the 19th October, 2023 No. 15/2023-Union Territory Tax (Rate) G.S.R. 770(E).—In exercise of the powers conferred by clause (xiv) of section 21 of the Union Territory Goods and Services Tax, 2017 (14 of 2017), read with sub-section (3) of section… Read More »