Home Highlights June 2019 Year 2019 This

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1. Due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 extended till 30.06.2019.

2. TDS returns - Due dates - Rule 31A prescribing due dates for furnishing TDS statements amended

3. Disqualification of Director - Non filing of annual returns - Scope of the circular - Provisions of Schedule II and Schedule III of the Act of 2013 also came into effect...

4. Seeking restoration of name of company in the Register of Companies - Company had not filed their `Balance Sheet(s)’ and Annual Return(s)’ for more than 12 years - the...

5. Filing of annual return - Seeks to exempt taxpayers having aggregate turnover upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 - Notification

6. Exemption u/s. 54 - outer limit for the purchase or construction of the new asset 54(2) - it can safely be gathered that the conscious, purposive and intentional...

7. Last date for furnishing of Annual Return in the FORM GSTR-9 / FORM GSTR-9A and Reconciliation Statement in the FORM GSTR-9C for the Financial Year 2017-18 extended till...

8. Filing of Annual Financial statements and Annual Returns under the Companies Act, 2013 - Condonation of Delay Scheme, 2018 - scheme extended upto 30th April, 2018.

9. Provisions relating to reassessment proceedings - It has been proposed that the section 148 of the Act may be amended to provide that a return in response to a notice...

10. Eligibility for exemption u/s 10(23C)(iiiad) - claim not made in return of income - failure to furnish audit report in Form 10B - The Tribunal found that the...

11. Demand based on reconciliation of ST returns with the balance sheet - stay granted - AT

12. Transfer pricing adjustment made because of interest charged on delayed receivables - As before the TPO the assessee had furnished certain evidences including the bank...

13. Seeks to extend the due date for furnishing the declaration FORM GST ITC-04

14. Exemption u/s 11 - Admittedly, the claim of exemption was made in the revised return filed within the statutory time limit but was treated as defective only on flimsy...

15. Use of materials seized and the statement furnished by the third parties against the assessee - the opportunity for the rebuttal to the assessee for the seized documents...