Tax Management India. Com
                        Law and Practice: A Digital eBook ...

☞ Data-bank

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Articles News D. Forum
Highlights
 What's New  Latest Cases 

Share:      

F: IGST Mechanism and availability of ITC
H: Demand and Recovery u/s 74 - Cross state adjustment of unutilized inpu...
H: Validity of SCN - Denial of Input Tax Credit - complete mismatch betwe...
H: Condonation of delay in filing appeal - requirement of mandatory pre-d...
H: Classification of services - rate of GST - (Training Academy) Fire Pre...
H: Seeking grant of Bail - input tax credit - non-existent suppliers - no...
H: Disallowance u/s. 43B - Electricity Duty deposited into designated ban...
H: Addition u/s 69A - unexplained investment in the bank account - Though...
H: Levy of penalty u/s 272A(1)(C) - Failure to comply to the summon issue...
H: Deemed dividend under section 2(22)(e) - assessee claimed that advance...
H: Disallowing excess directors remuneration - sum paid towards directors...
H: Nature of expenditure - Disallowing revenue expenditure on product tes...
H: Correct head of income - Characterization of income - rental income as...
H: Gain on sale of plot - capital Income or business income - assessee is...
H: Initiation of CIRP - Period of limitation - Article 137 of the Limitat...
C: Deposit of tax during the course of search, inspection or investigation.
F: Works Contract Service
F: Input Reversal on Capital Goods
H: Requirement of pre-deposit - Rejection of appeal - Since statutory dep...
India projects itself as a reliable partner, stable economy and an att...
DEA organises a 2-day workshop on Awareness Building and Guidance on u...
A: Reporting of Export Value and Taxes in Wrong Table of GSTR 3B being Te...
A: LATEST CASE LAWS IN ARBITRATION
A: RECENT DEVELOPMENTS IN GST
A: Can CA be arrested- Section 69 vs. Section 132 of the CGST Act
C: Guidelines on import of gold by Qualified Jewellers as notified by – T...
N: Amendment in Export Policy of sugar
N: ADD on Decor Paper originating in or exported from China PR - Seeks to...
N: Amendment in import policy of Paper and incorporation of policy condit...
C: Simplification of procedure and standardization of formats of document...
        Home        
 
GST - Highlights / Catch Notes
Home Highlights January 2022 Year 2022 This
← Previous Next →

GST - Levy of GST on issuance of credit note as “cash discount” - Since...

GST
22-1-2022

Levy of GST on issuance of credit note as “cash discount” - Since the amount received in the form of credit note is actually a discount and not a supply by the applicant to the supplier, no GST is leviable on receiver on cash discount/incentive/schemes offered by the supplier to applicant through credit note against supply without adjustment of GST. - AAR

View Source......Full Text

 

← Previous Next →

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||