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Showing 1 to 20 of 31090 Records

GST - States

No. Va Kar/GST/04/2017- S.O. No. 79 - Dated: 19-9-2017 - Jharkhand SGST

Related to due date of GSTR-6 in the month of July & Aug., 2017

No. Va Kar/GST/04/2017- S.O. No. 78 - Dated: 19-9-2017 - Jharkhand SGST

July return for Data base access or retrial services from outside India

Customs

No. 45/2017 - Dated: 18-9-2017 - ADD

Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

GST - States

No. 2/2017-GST - Dated: 18-9-2017 - Gujarat SGST

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Gujarat Goods and Service Tax Rules, 2017

Customs

No. 76/2017 - Dated: 15-9-2017 - Cus

Seeks to amend certain customs notifications in pursuance to change made in Budget 2017-18.

No. 87/2017 - Dated: 15-9-2017 - Cus (NT)

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver

DGFT

No. 28/2015-2020 - Dated: 15-9-2017 - FTP

Export Policy of Pulses - Removal of prohibition on export of Pulses (Toor dal, Moong and Urad) till further orders - regarding

Goods and Services Tax

No. 35/2017 - Dated: 15-9-2017 - CGST

Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017

No. 34/2017 - Dated: 15-9-2017 - CGST

Central Goods and Services Tax (Seventh Amendment) Rules, 2017

No. 33/2017 - Dated: 15-9-2017 - CGST

TDS liability under Section 51 of CGST, 2017 come into force w.e.f. 18-9-2017 - Persons liable to deduct TDS from payment made or credited to the supplier of taxable goods or services specified

No. 32/2017 - Dated: 15-9-2017 - CGST

Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration

GST - States

No. 35/2017-State Tax - Dated: 15-9-2017 - Gujarat SGST

Time Limit for Filling of GSTR3B For August to December 2017.

No. 34/017-State Tax - Dated: 15-9-2017 - Gujarat SGST

The Gujarat Goods and Services Tax (Seventh Amendment) Rules, 2017.

No. 33/2017-State Tax - Dated: 15-9-2017 - Gujarat SGST

Appointed date for section 51 participation by way of equity or control, to carry out any function.

No. 32/2017-State Tax - Dated: 15-9-2017 - Gujarat SGST

Handicraft goods exemption for obtaining registration.

No. EXN-F(10)-18/2017 - Dated: 15-9-2017 - Himachal Pradesh SGST

Amendments in the notification of No.17/2017- STATE TAX (RATE), dated the 30th June, 2017.

No. EXN-F(10)-18/2017 - Dated: 15-9-2017 - Himachal Pradesh SGST

Amendments in the notification No.13/2017- STATE TAX (RATE), dated the 30th June, 2017.

No. EXN-F(10)-18/2017 - Dated: 15-9-2017 - Himachal Pradesh SGST

Amendments in the Notification No.12/2017- STATE TAX (RATE), dated the 30th June, 2017.

No. EXN-F(10)-18/2017 - Dated: 15-9-2017 - Himachal Pradesh SGST

Amendments in the Notification No.11/2017- STATE TAX (RATE), dated the 30th June, 2017. - Composite supply of works contract.

No. F.12(46)FD/Tax/2017-Pt.-II-88 - Dated: 15-9-2017 - Rajasthan SGST

Notifying section 51 of the RGST Act, 2017 regarding TDS.

 

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Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

Forum: Input tax credit

Forum: GST on Notional rent

Forum: GST ON SALES PROMOTION

Forum: 3B mistake

Forum: Excise duty credit on finished stock at additional place of business.

Forum: PROCEDURE FOR SHIFTED OF FINISHED GOODS FROM AP KARNATAKA TO UP

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability

TMI Note: In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

Forum: Input credit of gst paid on urd

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC

Highlight: Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the issue is wholly unsustainable in law - HC

Highlight: Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by law - cannot be disallowed - HC

Highlight: Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service tax on the gross amount received - They cannot restrict their tax liability to only agency commission

Highlight: TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of the Revenue by single paragraph conclusion - HC

Highlight: Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller refused to respond - notice would not be interfered with - HC

Highlight: Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society

News: Draft Notification for insertion of new rule 39A in the Income-tax Rules, 1962 – comments and suggestions-reg.

Highlight: Genuineness of labour wages expenses, embroidery charges, fabrication expenses etc. - getting work done through small workmen who do not have any permanent place of residence - disallowance of ad hoc expenditure deleted.

Highlight: Project import - Since the goods were never used for the purpose for which it was imported, the actual user condition has been violated - Redemption fine and penalty imposed.

Highlight: Penalty u/s 112 (a) - CHA - Lack of due diligence and failure to take more precautions can not, by itself, bring in penal consequences

Highlight: Import of services - GST - The fact that those services were received outside India will not change the fact that the services have been paid for by the beneficiary appellant, who is located in India. - Demand confirmed.

Notification: SEZ for IT/ITES at Madhurwada Village, Visakhapatnam District in the State of Andhra Pradesh - denotified.

Highlight: Merely because payment is received in Indian rupee, it cannot be said that payment against export has not been received in convertible foreign exchange.

Highlight: Merely vehicle numbers was not mentioned on the invoices cannot be the reason to deny Cenvat Credit

Highlight: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017 - Circular

Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

News: Auction for Sale (Re-issue) of Government Stocks

Article: TDS APPLICABILITY ON GOVERNMENT CONTRACTS UNDER GST (Under Section 51 of the CGST Act, 2017)

News: Manmohan takes potshots at note ban, 'hasty' rollout of GST

News: GST on petrol, diesel requires wider discussion: Nitish

Article: WHEN CAN ONE TAKE ITC FOR RCM CASES?

Notification: TDS liability under Section 51 of CGST, 2017 come into force w.e.f. 18-9-2017 - Persons liable to deduct TDS from payment made or credited to the supplier of taxable goods or services specified

Notification: Central Goods and Services Tax (Seventh Amendment) Rules, 2017

Notification: Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017

Circular: Filing of Special Leave Petition against Orders of Hon'ble High Courts staying Collection of Tax under GST- reg.

Highlight: Exemption u/s 54F - LTCCG - once entire net consideration is invested, the absence of completion certificate cannot be a ground to deny the benefit of deduction.

Highlight: Deduction u/s 10B - initial AY - Mere authorization to enable the Assessee to import material or export produce in the earlier date would not ipso facto tantamount to commencement of substantial activity of ‘manufacture’/’production’.


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