Summons and Arrest
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March 10, 2023
Guidance note on Income Tax audit Section 44AB for AY 2022-23 onwards
Download Guidance note on Income Tax audit Section 44AB for AY 2022-23 onwards
Procedure west bengal Certified copy to file appeal.
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GST Investigation Wing Instructions – No Coercive actions to be taken for deposit of money during Search & Seizure
Download GST Investigation Wing Instructions – No Coercive actions to be taken for deposit of money during Search & Seizure
Kerala GST Dept. issued clarification regarding extension of limitation under GST Law in terms of the Hon’ble Supreme Court’s Order
Download Kerala GST Dept. issued clarification regarding extension of limitation under GST Law in terms of the Hon’ble Supreme Court’s Order
UP GST Circular-Clarification for claiming of ITC
Office of the Commissioner,Commercial “tax, Uttar Pradesh,(GST Section)Letter No. GST/2(121-22/35/Commercial TaxLucknow: Dated:20 April, 2022 To,All Zonal Additional Commissioner, Grade -1,Additional Commissioner, Grade -2. (S.T.B)Joint Commissioner, (Executive/Corporate circle/S.L.B.)Commercial Tax Uttar Pradesh. Subject: Clarification in respect of certain GST related issues – reg. S.No. Issues Clarification 1. Section 16 (4), as amended with effect from 01.01.2021, provides …
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Kerala GST Department issued instructions regarding detention of goods w.r.t. order of Kerala HC
The Kerala GST Department issued instructions vide Circular No. 6/2022 dated April 06, 2022 regarding the detention of goods in the course of transportation on the ground of undervaluation in the reference judgment of Hon’ble High Court of Kerala in WP(C). No. 30798 of 2019(Y) dated November 18, 2019. The goods belonging to the petitioner in WP(C). No. …
Rajasthan Govt. issued circular regarding the correct submission of returns under GST
The Rajasthan GST Department issued Circular No. 01/2022 dated April 05, 2022 regarding the correct submission of returns under GST. The Section 53 of CGST Act/RGST Act and Section 17, 18 of the IGST Act read with the Goods and Services Tax Settlement of Funds Rules, 2017 provides for the manner of cross utilization of IGST or …
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Maharashtra Govt. issued internal circular w.r.t. issuance of orders of provisional attachment and restoration thereof on Back office (BO) System.
The Maharashtra GST Department has issued Internal Circular No. 07A of 2022 dated March 29, 2022 regarding issuance of orders of provisional attachment and restoration thereof on BO System. The action of provisional attachment as laid down under section 83 of the GST Act(s) is a protective measure to safeguard revenue during pendency of proceedings. It freezes …
Maharashtra Govt. issued instructions regarding care to be taken while revocation of cancellation of GST registration
The Maharashtra GST Department vide Internal Circular No. 06A of 2022 dated March 23, 2022 has issued instructions regarding care to be taken while revocation of cancellation of GST registration. …………………………………………………………………………………………………………………………………………………………………….. Synopsis – The proviso to Rule 23(1) of the MGST Rules, 2017 says that no application for revocation shall be filed unless such returns are furnished …
