Goods and Service Tax Demand order passed without giving opportunity of being heard is liable to be set aside An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. Read More » 06/09/2021 No Comments
Goods and Service Tax Procedure to be followed during search operation under GST| Instructions issued by CBIC the Central Board of Indirect Taxes and Customs (“CBIC”) has issued the instruction/Guidelines vide Instructions No. 01/2020-21 [GST-Investigation] dated 02.02.2021 wherein it is specified that instructions given under Central Excise Intelligence and Investigation Manual (2004) holds goods even under GST. Read More » 16/03/2021 No Comments
Goods and Service Tax Uploading Show Cause Notice and Order on GST Portal is Mandatory | SCN and order sent via email only is invalid Even if the department send the Show Cause Notice and Demand order through mail and the assessee has complete knowledge of the same, still such communication shall not be considered as valid as it is not done according to Rule 142 of CGST Rules. Read More » 05/01/2021 No Comments
Clarification On Time Limit To Claim ITC In Respect Of RCM Supplies Received From Unregistered Persons | Circular No. 211/5/2024-GST Dated 26th June, 2024 15/07/2024
Highlights Of 53rd GST Council Meeting | Measures To Facilitate Trade And Related To Procedure 15/07/2024
Time Limit For Claiming ITC is 30th November of Following Year With Effect From 01.07.2017 and Section 16(2) and 16(4) Are Constitutionally Valid 15/07/2024
ITC On Inward Supplies Received From Non-existent And Bogus Firm is Fraud ITC Against the Department and the Public Excheque 15/07/2024
No Penalty Shall Be Imposed For Failure To File Annual Return If The Company Has Filed Return Before Issuance Of Notice 15/07/2024
RoC, Puducherry Imposed Penalty of INR 15 Lacs On Private Company On Delay in Appointment Of Whole Time Company Secretary 15/07/2024