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Weekly Newsletter Income Tax, GST and Other Law [4th Week, December, 2021]
Income Tax Law Updates: District Co-Operative Central Bank Ltd. v. Asstt. CIT Continue Reading →
Limitation period of One Year not Applicable on Refund of Excess Service Tax Paid
Excess Service Tax Paid is not a Tax it is merely deposit of money and limitation u/s 11B of Central Excise Act, 1944 is not applicable: The Service Tax refund is governed by Section 11B of Central Excise Act, 1944, in terms of Section 83 … Continue Reading →
IGST Reverse Charge Notification No.10/2017- Integrated Tax (Rate) 28-06-2017
IGST Reverse Charge Notification No.10/2017- Integrated Tax (Rate) 28-06-2017 as amended by Notification No. 28/2019- Integrated Tax (Rate) dt. 31-12-2019 Government of India Ministry of Finance (Department of Revenue) Notification No. 10/2017- Integrated Tax (Rate) New Delhi, the 28th June, 2017 GSR (E). – … Continue Reading →
CGST Reverse Charge Notification No. 13/2017- Central Tax (Rate) dated 28-06-2017
CGST Reverse Charge Notification No. 13/2017- Central Tax (Rate) as amended by 29/2019-Central Tax (Rate) dt. 31-12-2019 Government of India Ministry of Finance (Department of Revenue) Notification No. 13/2017- Central Tax (Rate) New Delhi, the 28th June, 2017 GSR……(E).- In exercise of the powers … Continue Reading →
CGST Exemption Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017
CGST Exemption Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017 as amended by Notification No. 07/2021-Central Tax (Rate) dated 30-09-2021 Government of India Ministry of Finance (Department of Revenue) Notification No. 12/2017- Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R……(E).- In exercise … Continue Reading →
IGST Exemption Notification No. 9/2017-Integrated Tax (Rate) dated 28-06-2017
IGST Exemption Notification No. 9/2017-Integrated Tax (Rate) dated 28-06-2017 as amended by Notification No. Notification No. 05/2020- Integrated Tax (Rate) dated 16-10-2020 Government of India Ministry of Finance (Department of Revenue) Notification No. 9/2017-Integrated Tax (Rate) New Delhi, the 28th June, 2017 G.S.R (E).- … Continue Reading →
Valuation of Goods and Services in GST Law
Valuation of Goods and Services in GST Law: The value of the supply is the amount on which the GST is chargeable. Determination of value of the supply is not only required to charge the goods and services tax, but also for arriving at the value of … Continue Reading →
CGST Demand and Recovery Rules
Chapter XVIII: Demands and Recovery RULE 142. Notice and order for demand of amounts payable under the Act. — (1) The proper officer shall serve, along with the (a) notice issued under section 52 or section 73 or section 74 or section 76 or section 122 … Continue Reading →
Offences and Penalties Rules
Chapter XIX: Offences and Penalties CGST Rules (2) On receipt of the application, the Commissioner shall call for a report from the concerned officer with reference to the particulars furnished in the application, or any other information, which may be considered relevant for the examination … Continue Reading →
Inspection, Search and Seizure Rules
Chapter – XVII: Inspection, Search and Seizure RULE 139. Inspection, search and seizure. — (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the … Continue Reading →