SUPREME COURT OF INDIA Principal Commissioner of Income Tax v. GVK Jaipur Expressway Ltd. ROHINTON FALI NARIMAN AND NAVIN SINHA, JJ. SPECIAL LEAVE PETITION (CIVIL) DIARY NO. 32340/2018 OCTOBER 5, 2018 K. Radhakrishnan, Sr. Adv., D.L. Chidananda, Rohit Rao, Ms. Harshita Bhatnagar, Advs. and Mrs. Anil Katiyar, AOR for the Petitioner. ORDER 1. Delay condoned. 2. The Special Leave Petition is dismissed. ANNEX [2018]… Read More »
CBDT notified revised provisions related to Unabsorbed depreciation, set off or carry forward and set off of losses, tax credit in respect of tax paid on deemed income relating to certain companies and the computation of income in the case of foreign company referred to in sub-section (1) of section 115JG of the Act and… Read More »
Date Extended for GST Annual Return and GST Audit for FY 2017-18 Refer GST Annual Returns and Audit Date Extended for FY 2017-18 to 30.06.2019 : 31st GST Council Meeting on 22.12.2018 Press Release 7 th December, 2018 Extension of due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C FORM GSTR-9 and FORM… Read More »
No tax deduction u/s 194A for Senior Citizens where aggregate amounts of interest credited or paid during financial year does not exceed Rs. fifty thousand – CBDT F. No. Pro DGIT(S)/CPC(TDS)/Notification/2018-19 Notification No. 06/2018 Government of India Ministry of Finance Central Board of Direct Taxes Directorate of Income-tax (Systems) New Delhi New Delhi, 06th December, 2018… Read More »
Revised All Industry Duty Drawback Rates Schedule notified. Conditions and Exceptions. Notification is effective from 19th day of December, 2018 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 95/2018-CUSTOMS (N.T.) New Delhi, the 6 December, 2018 G.S.R. (E). – In exercise of the powers conferred by sub-section (2) of section 75 of… Read More »
Clarification with respect to amendments to Customs and Central Excise notifications for EOUs Circular No. 50/2018-Customs F.No. DGEP/EOU/40/2017 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs (Directorate General of Export Promotion) ****** New Delhi, dated 6th December, 2018 To, All Pr. Chief Commissioners/ Chief Commissioners of Customs/… Read More »
On the basis of the revised TRANS 1, ITC 02 and the GSTR 3B at Mumbai (to be certified by the Commissioner at Mumbai), the Petitioners will be entitled to take the credit reduced at Mumbai (Maharashtra) to its locations in Delhi, Gujarat and Karnataka subject to the satisfaction of the Commissioner having jurisdiction over… Read More »
New functionality update on GST Portal: Preparation of Form GST APL-01 by GSTP, on behalf of taxpayer. Form GST APL 01 is Appeal to Appellate Authority [See rule 108(1) of CGST Rules 2017 ] Related Post on Appeal under GST GST Appeal : Free Study Material How to File Appeal against GST Demand Order :FAQ and… Read More »
New Functionality update on GST Portal: Appeal against the Advance Ruling given by Authority. GST ARA 3 if for Appeal to the Appellate Authority for Advance Ruling (by the concerned officer or the jurisdictional officer ) against the ruling passed by Authority for Advance Ruling Related Post GST Advance Ruling : Free Study Material GST Centralised Advance… Read More »
Filing of Monthly Refund applications by Quarterly Return filers now available on GST Portal. Related Post GST Refund : Free Study Material GST Refunds – Analysis List of Documents required for GST Refund Processing Advisory for Taxpayers to file GST Refund for Multiple Tax period No refund of GST Challan payment if wrong GSTIN mentioned… Read More »