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F: Annexture III

F: Re-import under GST

F: GST registration status and Balance in ECL in case of merger

N: Prevention of Money-laundering (Maintenance of Records) Third Amendmen...

F: GST REVERSAL IF PAYMENT OF INVOICE AMOUNT NOT MADE

N: Registered persons having aggregate turnover of up to 1.5 crore rupees...

N: Registered Persons Supplying Online Information and Data Base Access o...

N: Andhra Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2019

N: Andhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2019

N: To extend the due date for filing the quarterly statement in Form CMP-...

N: Andhra Pradesh Goods and Services Tax (Tenth Removal of Difficulties) ...

F: APPLICABILTY OF THE IGST ON IMPORT OF SOFTWARE

A: Input Tax Credit (itc) on Motor Vehicles In GST

N: Seeks to extend the date from which the facility of blocking and unblo...

H: Condonation of delay u/s 100 of CGST Act - appeal against ruling of AA...

H: Estimation of income - rejection of books of accounts - Once it has be...

H: Reopening of assessment u/s 147 - Section 80(IB)(10)(d) will be applic...

H: Revision u/s 263 - re-verification of unsecured loans and creditors - ...

H: Disallowance of commission payment - when the assessee was unable to p...

H: Rate of tax applicable to PE of foreign entity - DTAA between India an...

H: Reassessment u/s 147 - original return filed was accepted without any ...

H: Addition u/s 68 - transfer of equity share by way of gift - merely bec...

H: Jurisdiction u/s 153C - incriminating evidence found in search - bank ...

H: Penalty u/s 272A(2)(c) - non compliance of notice u/s 133(6) - Since t...

H: Unexplained investment - Subsequent to the search proceedings the asse...

H: Direction to exclusive use of weighbridges installed by the petitioner...

H: Confiscation of Import - requirement of BIS certificate - as evident f...

H: Refund of SAD - sale invoices submitted has not been either printed or...

H: Striking off the Company which was a Private Company, from the Registe...

H: Clandestine Removal - demand based on loose slips and scribbling pads ...

Highlights / Annotations

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The inmplimentation of scheme by the State and its...

VAT and Sales Tax
9-8-2019

The inmplimentation of scheme by the State and its agencies/instrumentalities should always be done in a fair and equitable manner and the element of favoritism or nepotism shall not influence the exercise of discretion, if any, conferred upon the particular functionary or officer of the State.

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