Share this on WhatsApp UDIN for Chartered Accountant Certificate what will be format of Format of UDIN The “Generate UDIN” option will generate the 18- digits UDIN (YY MMMMMM AANNNAANNN) will comprise of: YY – Last 2 digits of the Current Year MMMMMM – ICAI’s Membership No. (6 Digits) AANNNAANNN –Alpha-numeric generated randomly by the… Read More »
Share this on WhatsAppMinistry of Finance Taxation of Digital Businesses Posted On: 12 FEB 2019 The Government has not held any consultation regarding taxation of digital businesses as such. However, to address the challenges posed by the enterprises who conduct their business through digital means and carry-out activities in the country remotely, the following measures… Read More »
Share this on WhatsAppUDIN is mandatory for all Certificates w.e.f. 1st February., 2019. Members can submit their query online on the help desk tab on Menu bar available at https://udin.icai.org or can email at udin@icai.in. Members can alternatively call at 011-30110411/480. In case of emergency, please speak with Mr. Vishal Agarwal at 9911539260 Share this on WhatsApp
Share this on WhatsAppHIGH COURT OF KERALA State Tax Officer v. Kerala Gujarat Cargo Express A. MUHAMED MUSTAQUE AND ASHOK MENON, JJ. W.A. NO. 969 OF 2018 WPC NO. 15489 OF 2018 MAY 15, 2018 P.R. Ajithkumar for the Respondent. JUDGMENT A. Muhamed Mustaque, J. – The State has come up on appeal challenging the interim order passed by the Single Bench… Read More »
Share this on WhatsAppHIGH COURT OF HIMACHAL PRADESH Scottt Edil Pharmacia Ltd. v. Assistant Commissioner, State Taxes & Excise JUSTICE SURYA KANT, CJ. AND AJAY MOHAN GOEL, J. CWP NO. 2970 OF 2018 DECEMBER 17, 2018 Vishal Mohan and Praveen Sharma, Advs. for the Petitioner. Ajay Vaidya, Sr. Addl. Advocate General for the Respondent. ORDER Justice Surya Kant, Chief Justice – The petitioner assails… Read More »
Share this on WhatsAppHIGH COURT OF ALLAHABAD Reliance Industries Ltd. v. State of U.P. RAJAN ROY AND RAJESH SINGH CHAUHAN, JJ. MISC. BENCH NO. 31799 OF 2017 FEBRUARY 6, 2018 Aditya Pandey, Bipin Kumar Pandey and Vaibhav Pandey for the Petitioner. ORDER 1. Heard. The petitioners have approached this Court against the order of the seizure dated 05.12.2017 passed by the proper… Read More »
Share this on WhatsAppCan you pay Tax & Penalty from ITC Ledger for non-generation of Eway Bill ई-वे बिल की पेनल्टी Refer Eway Bill : Free Video Lectures and Study Material Circular No 41/15/2018 GST Dated 13th April, 2018 (h) Where the owner of the goods or any person authorized by him comes forward to… Read More »
Share this on WhatsAppHow to Draft Contract with Transporter for E way Bill ट्रांसपोर्टर के साथ अनुबंध ड्राफ़्ट करें Share this on WhatsApp
Share this on WhatsAppNo E Way bill required for goods purchased for used Personal effects कब ई-वे बिल आवश्यक नहीं ? Share this on WhatsApp
Share this on WhatsApp E-publication on E-way Bill under GST Transportation of Goods in India has been made more efficient by introduction of E-Way Bill under GST. E-way bill is an electronic permit or electronic generated document required for the movement of goods valuing over a prescribed threshold limit, from one place to another place… Read More »
Share this on WhatsAppThe goods were shipped from Pune to be delivered at Branch Officeof the writ petitioner at Virudhunagar. The goods were moved fromPune on 23.12.2018. It appears that the vehicle transporting two wheelers instead of halting at Virudhunagar, had moved towards Sivakasi. When the vehicle was enrout to Sivakasi and 7 km away from… Read More »
Share this on WhatsApp when a bonafide dispute as to classification had arisen, it is onlythe jurisdictional assessing officer, namely, the third respondentwho could have ruled on the classification and that it was not opento the Squad Officer to have done so. In the present case, there is no dispute as to the goods that… Read More »
Share this on WhatsAppNew GST Portal Updates as on 11.02.19 जीएसटी पोर्टल पर नई अपडेट 11.02.19 Share this on WhatsApp
Share this on WhatsApp Admissibility of deduction under section 80TTB F.No. 275/19212018-IT (8) Government of India Ministry of Finance Central Board of Direct Taxes North Block, New Delhi 8th February, 2019 CORRIGENDUM TO CIRCULAR NO.1 OF 2019 DATED 01 .01 .2019 Sub: Income-Tax Deduction from Salaries during the Financial Year 2018-19 under Section 192 of… Read More »
Share this on WhatsAppHow to reply GST DEMAND Notice on GST Portal (Hindi) in DRC 6 जीएसटी मांग का जवाब कैसे दें Share this on WhatsApp
Share this on WhatsAppRecredit of Rejected GST Refund Claim to Credit Ledger रिजेक्टेड रिफंड क्लेम का री-क्रेडिट Circular No 59/33/2018 GST Dated 4th Sep 2018 4. Re-credit of electronic credit ledger in case of rejection of refund claim: 4.1 In case of rejection of claim for refund of unutilized input tax credit on account of ineligibility… Read More »
Share this on WhatsAppHIGH COURT OF DELHI Rajesh Jindal v. Commissioner of Central Tax GST, Delhi ANUP JAIRAM BHAMBHANI, J. BAIL APPLN. NO. 3086 OF 2018 CRL.M.(BAIL) NO. 2003 OF 2018 CRL. M.A. NO. 50762 OF 2018 DECEMBER 28, 2018 ORDER BAIL APPL.No. 3086/2018 & CRL.M.(BAIL) No. 2003/2018 1. Pursuant to the last order dated 24.12.2018, the respondent… Read More »
Share this on WhatsApp What can be seen from the above notifications is that specific exemption from GST is given to charitable institutions registered u/s.12AA of the IT Act, 1961. It can be gathered from the above that the intention of the legislature is to tax all the activities of supply goods and services by charitable trust except… Read More »
Share this on WhatsApp HIGH COURT OF BOMBAY Principal Commissioner of Income-tax v. Vembu Vaidyanathan AKIL KURESHI AND M. S. SANKLECHA, JJ. IT APPEAL NO. 1459 OF 2016 JANUARY 22, 2019 Sham Walve for the Appellant. Dr. K. Shivram, Sr. Counsel and Rahul Hakani for the Respondent. JUDGMENT P.C.- This appeal is filed by the revenue to challenge the judgment of Income Tax… Read More »
Share this on WhatsAppTax that GST Credit can be utilized for making payment of taxes and deposits under erst while laws (i.e Service Tax , Excise Etc.) CESTAT Bangalore has ordered in matter of M/s. Dell International Services India Pvt. Ltd. v/s Commissioner of Central ST/21529/2018-DB Interim Order No.: 105 / 2018 Date of Hearing:… Read More »
Share this on WhatsAppHIGH COURT OF DELHI Napin Impex (P.) Ltd. v. Commissioner of DGST, Delhi S. RAVINDRA BHAT AND A.K. CHAWLA, JJ. W.P. (C) NO. 10287 OF 2018 SEPTEMBER 28, 2018 Surendra Kumar and A.K. Babbar, Advs. for the Petitioner. Gautam Narayan, ASC, GNCTD for the Respondent. ORDER 1. Issue notice to the respondents. 2. Mr. Gautam Narayan, Additional Standing Counsel accepts notice… Read More »
Share this on WhatsAppHIGH COURT OF KERALA Hotel Harisree, Kilikolloor v. Assistant Commissioner (Assessment) DAMA SESHADRI NAIDU, J. W.P. (C) NO. 37273 OF 2018 NOVEMBER 16, 2018 Bobby John, Adv. for the Petitioner. Smt. M.M. Jasmine, GP for the Respondent. JUDGMENT 1. The petitioner, a registered dealer under the KGST Act on the rolls of the 1st respondent, questioned the… Read More »
Share this on WhatsAppHIGH COURT OF MADHYA PRADESH Vasu Clothing (P.) Ltd. v. Union of IndiaS.C. SHARMA AND VIRENDER SINGH, JJ. WRIT PETITION NO. 17999 OF 2018 DECEMBER 17, 2018 Vikram Nankani, Sr. Standing Counsel, Raktim Gogoi, Alok Barthwal, Kartikeya Singh and Varun Saluja, Ld. Counsel for the Petitioner. Prasanna Prasad, Ld. Counsel for the Respondent. ORDER 1. The petitioner before this Court is a Private… Read More »
Share this on WhatsAppParagraph 4 (1) of the impugned circular No.34/8/2018-GST dated 1.3.2018 to the extent the same reads as under is hereby struck down as being ultra vires the provisions of section 8 of the Central Goods and Services Tax Act, 2017 as well as Notification No.12/2017- CT (R ) serial No.25: Refer :… Read More »
Share this on WhatsAppReclaim of Input Tax Credit on Part Payment ? पार्ट पेमेंट पर इनपुट टैक्स क्रेडिट का फिर से दावा Share this on WhatsApp
Share this on WhatsApp Updated version of GST Concept and Status and PPT on GST Click here to download Share this on WhatsApp
Share this on WhatsAppInadmissible Input Tax Credits (ITC) Under GST Section 17(5) of CGST Act 2017 has been amended by CGST (Amendment) Act 2018. Below is the summary of Inadmissible / Blocked Input Tax credits under GST Act, as per amended Section 17(5): Summary of Inadmissible / Blocked Input Tax credits under GST Clause ITC not available on Exceptions… Read More »
Share this on WhatsApp What is the Life of GST Input Tax Credit What is the Time limit to avail the Input Tax Credit ? A registered person is not entitled to avail input tax credit on tax invoice/ debit notes after the due date of furnishing of the return under section 39 for the month… Read More »
Share this on WhatsApp New Functionality update on GST Portal: Appeal against the Advance Ruling given the Authority. Once an Advance Ruling is issued by the authority and if an applicant is aggrieved by such an advance ruling , they can file appeal beofre appellate authority in form GST ARA 03 Refer GST Advance Ruling… Read More »
Share this on WhatsAppIncome Tax slabs for Individuals for FY 2019-20 (AY 2020-21) As per interim budget on February 01, 2019 , following tax slabs has been proposed for AY 2020-21 ( Refer Finance Bill 2019 ] The Main relief to individual taxpayers is Rebate u/s 87A of Income Tax Act which increased the limit of rebate… Read More »