Central Bank of India Demat Account Central Bank of India Demat Account From Download This official 3-page document is an Additional KYC Form for Opening a Demat Account for individuals, issued under CDSL (Central Depository Services Limited) guidelines. It must be filled out in English using BLOCK LETTERS. Here are the key points and structural… Read More »
Central Bank of India KYC Form for Demat Central Bank of India KYC Form for Demat From Download This official 2-page document is a standardized Know Your Client (KYC) Application Form for Individuals, processed here via CVL (CDSL Ventures Limited). It functions as a mandatory compliance foundation before an individual can transact in capital markets… Read More »
Central Bank of India Personal Account Central Bank of India Personal Account From Download This official customer guide from the Central Bank of India details the foundational guidelines, layout parameters, and compliance paperwork required to open new individual deposit portfolios. Here are the key points and structural instructions outlined in the document: 🗂️ Core Structure… Read More »
Central Bank of India LOAN APPLICATION FORM FOR AGRICULTURAL CREDIT FOR PM-KISAN BENEFICIARIES Central Bank of India LOAN APPLICATION FORM FOR AGRICULTURAL CREDIT FOR PM-KISAN BENEFICIARIES From Download The provided document is a simplified, one-page Loan Application Form for Agricultural Credit tailored specifically for PM-KISAN beneficiaries. Official repositories like the PM-KISAN Portal or specific lenders… Read More »
GST CASE LAW DIGEST 16.06.2026 GST CASE LAW DIGEST16.06.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 7 Cremeux Bakeries (P.) Ltd., In re Factory-made bakery items sold at outlets without further cooking/preparation, using a single price list and no service component, are classified as a “supply of goods” under… Read More »
Anti-Profiteering Reports Must Factor In Market Dynamics and Raw Material Cost Variations, Requiring De Novo Reinvestigation Issue Whether the DGAP’s profiteering computation can be accepted when it fails to evaluate market dynamics and raw-material cost increases, and whether a comprehensive de novo reinvestigation is required when fundamental product verifications are absent. Facts Proceedings were initiated… Read More »
Developer Liable to Refund Profiteered Amount With Interest for Not Passing On Additional ITC Benefit Issue Whether the respondent developer is liable for anti-profiteering action under Section 171 of the CGST Act for failing to pass on the benefit of additional Input Tax Credit (ITC) to residential homebuyers through a commensurate reduction in flat prices.… Read More »
Anti-Profiteering Provisions Mandate Passing of Transitional ITC Benefits but Exclude Default Allotment Cancellation Interest Claims Issue Whether a real estate developer is liable for anti-profiteering actions for failing to pass on transitional Input Tax Credit (ITC) benefits to pre-GST homebuyers, and whether the anti-profiteering jurisdiction extends to deciding interest claims on refunds arising from the… Read More »
Advance Ruling Applications on Hypothetical Scenarios for Advisory Purposes Are Inadmissible and Rejected Issue Whether an application for an advance ruling is maintainable under Section 95 and 97 of the CGST/KSGST Act when the queries raised are based on purely hypothetical, academic scenarios not linked to any active or proposed supply undertaken by the applicant.… Read More »
Relevant Date for Unutilized ITC Refund Is Return Due Date, Not the Export Date Issue Whether the “relevant date” for computing the two-year limitation period for a refund of unutilized Input Tax Credit (ITC) on zero-rated exports is governed by the export date under Explanation 2(a) or the return filing due date under Explanation 2(e)… Read More »