Notification No 37/2020 Central Tax Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No 37/2020 Central Tax Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017. [To be published in the Gazette of India, Extraordinary,… Read More »
CBIC guidelines for Personal Hearings through video conferencing F.No. 390/Misc/3/2019-JC Government of India Ministry of Finance, Deptt of Revenue Central Board of Indirect Taxes & Customs (Judicial Cell) *** CBIC guidelines New Delhi, dated 27 April 2020 INSTRUCTION 1. All Principal Chief Commissioner/ Chief Commissioner (Customs, CGST & Central Excise) 2. All Principal Commissioner/ Commissioner… Read More »
Circular No.10/2020 GST F. No. 37014219/20 18-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes TPL Division New Delhi, dated 24th April, 2020 Order under section 119 of the Income-tax Act, 1961 Section 44AB of the Income-tax Act, 1961 (‘the Act’) read with rule 6G of the Income-tax Rules,… Read More »
File FORM GST PMT 09, to transfer/shift the money available in Electronic Cash ledger, between various major and minor heads of GST 27/04/2020 Taxpayers deposit money using challan and the paid amount gets credited in the particular head in the Electronic Cash ledger and the same can be utilized in settling liabilities of that head… Read More »
No Attachment of Bank Account in GST without quantifying Interest liability : HC It is to be noted at this juncture that in both the writ petitions, the respective writ petitioners are not disputing their liability to pay the interest on the delayed payment of tax. On the other hand, they are disputing the quantum… Read More »
GST Exemptions Important Decisions I CA Satbir Singh
GST ITC Important Decisions : CA Satbir Singh
No Attachment of Bank account to recover Interest without issuing Show Cause Notice : HC Bank Account No notice as contemplated under Section 73 of the GST Act was issued to the respondent- assessee before quantifying interest amount and attaching Bank account of the respondent-assessee. In paragraph 6, the learned Single Judge has held that… Read More »
No Anticipatory bail under GST if Taxpayer involved in economic fraud & running business from bogus address : HC I find that this is not to be a fit case in which indulgence of granting anticipatory bail should be exercised because it has come on record that the applicant’s firm was found indulging in running… Read More »
Commentary on Indian STAMP ACT with Central/State Acts & Rules (in 2 volumes) Hardcover – 1 January 2020 by Deepak Diwan & Kabir Diwan(Author),Kabir Diwan(Auth Buy Online Click here Publisher: bharat law house (2020) Language: English Volume 1 Division 1 Important Issues Chapter 1 Stamp Duty and Income Tax Implications on Business Reorganisation Chapter 2 Family Settlement — Stamp Duty Implications Division 2… Read More »