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More Highlights

⇒ Non-Profit Organizations Under Section 8 of the Companies Act: A Complete Guide
January 31, 2025

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⇒ UNIT IN A SPECIAL ECONOMIC ZONE – CHANGE IN NAME OF THE COMPANY
January 31, 2025

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⇒ RBI Master Direction on Import of Goods and Services
January 31, 2025

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⇒ REX for European Union – GSPCertificate of Origin
January 31, 2025

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⇒ PAS 6 Applicability for Non-Listed Companies: What You Should Know
January 31, 2025

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⇒ High Court remands back matter relating to levy of GST on transfer/assignment of Leasehold rights directing Department to consider Gujarat HC Judgment
January 31, 2025

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⇒ Imports from Least Developed Countries (LDCs)
January 31, 2025

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⇒ Duty Free Tariff Preference (DFTP) Scheme
January 31, 2025

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⇒ Import and Export under CITES
January 31, 2025

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⇒ Mandatory GST Registration Due to RCM
January 30, 2025

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More Articles

Confiscation under CGST Act: Invoking Section 130 CGST Act

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Dishonour of Cheques and the Burden of Proof: Rebutting the Presumption u/s 139 of the Negotiable Instruments Act

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Condoning Delay in Filing Income Tax Return: A Case for Equitable Consideration

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Pre-deposit: Upholding Principles of Natural Justice in CGST Appeals

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Dismissal of GST Appeal on Procedural Grounds Quashed: Where the appeal was not signed by the Authorized Person

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Quashing Show-Cause Notice Due to Unexplained Delay: Upholding Fair Adjudication

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Disallowance u/s 14A: Navigating the Interplay of Exempt Income and Expenditure

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Reasonableness Test for Attaching Non-Proceeds of Crime: Limits on Attaching Pre-existing Property under PMLA

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Taxation of International Consulting Services: Navigating the Complexities

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Customs Seizure and the Doctrine of "Reasons to Believe": Clarity or Ambiguity

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Examining the Eligibility of Credit Co-operative Societies for Deduction on Interest from Co-operative Bank Deposits

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Upholding Arbitral Autonomy: Supreme Court Clarifies Scope of Judicial Interference u/s 11

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Draft Assessment Order Regime: Navigating the Multi-tiered Assessment Process and Distinct Nature of Section 144C Assessments

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Judicial Scrutiny of Section 14A Amendment: Retrospective or Prospective Effect?

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Tax on Royalties: Navigating the Interplay between Domestic Tax Laws and Double Taxation Avoidance Agreements

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Iron Ore Exports and Refund: Assessing 'Fe' Content on WMT Basis for Duty Calculation

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Ensuring Procedural Fairness: The Importance of Proper Service of SCN in Tax Assessments

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Decoding the Interplay of Customs Duty, Interest, and Confiscation Proceedings

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Validity of Assessment u/s 153C: Reckoning the Limitation Period

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Interpreting 'Initiation' of Penalty Action u/s 275(1)(c): Period of Limitation

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Faceless Assessment: Decoding the Exemptions for International Tax Charges

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Interpreting Rule 86A: Safeguarding Taxpayers' Rights in ITC Blocking

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Writ Jurisdiction Not a Shortcut to Bypass Tax Adjudication Process, Rules Court: Judicial Discipline to be followed

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Decoding the Interplay of Sections 153A and 153C in Search Assessments: Limitation and Reassessment Dynamics

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Customs Valuation and Classification: Upholding Due Process and Objective Assessment

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More Notes

IT

- U/s 138(1) of IT Act 1961 - Central Government specifies ‘Joint Secretary to Government of India, Department of Food and Public Distribution (DFPD), Ministry of Consumer Affairs, Food & Public Distribution’
January 30, 2025

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FTP

- Amendment in Import Policy covered under CTH 890690 of Chapter 89 of ITC (HS) 2022, Schedule -I (Import Policy)
January 29, 2025

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IBC

- Insolvency and Bankruptcy Board of India (Liquidation Process) (Amendment) Regulations, 2025
January 28, 2025

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IBC

- Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) (Amendment) Regulations, 2025.
January 28, 2025

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IBC

- Insolvency and Bankruptcy Board of India (Grievance and Complaint Handling Procedure) (Amendment) Regulations, 2025
January 28, 2025

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IBC

- Insolvency and Bankruptcy Board of India (Inspection and Investigation) (Amendment) Regulations, 2025
January 28, 2025

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IBC

- Insolvency and Bankruptcy Board of India (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) (Amendment) Regulations, 2025
January 28, 2025

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Cus (NT)

- Seeks to amend Notification No. 12/97-Customs (N.T.) dated the 2nd April, 1997
January 28, 2025

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IT

- Central Government approves Shri Chaitanya Health and Care Trust, for its unit ‘Bhaktivedanta Hospital & Research Institute’, Thane, Maharashtra, under the category of ‘University, college or other institution’ for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961
January 27, 2025

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IT

- Income-tax (Second Amendment) Rules, 2025
January 27, 2025

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Indian Law

- Central Government introduce Unified Pension Scheme
January 24, 2025

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FTP

- Amendment in import Policy Condition of Glufosinate Technical covered under HS Code 38089390 of Chapter 38 of Schedule –I (Import Policy) of ITC (HS) 2022
January 24, 2025

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CGST

- Central Tax Notification for waiver of the late fee
January 23, 2025

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CGST

- Central Goods and Services Tax (Amendment) Rules, 2025
January 23, 2025

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CE (NT)

- Re-assignment of central excise and service tax appeals filled on or after 01.07.2017
January 23, 2025

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More Notifications

SEBI

- Parameters for external evaluation of Performance of Statutory Committees of Market Infrastructure Institutions (MIIs); and Mechanism for internal evaluation of Performance of MIIs and its Statutory Committees
January 30, 2025

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GST

- Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C
January 30, 2025

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DGFT

- Introduction of online module for filing Annual RoDTEP Return (ARR)
January 29, 2025

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SEBI

- Details/clarifications on provisions related to association of persons regulated by the Board, MIIs, and their agents with persons engaged in prohibited activities
January 29, 2025

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Customs

- Mandatory additional qualifiers in import/export declarations in respect of Synthetic or Reconstructed Diamonds
January 29, 2025

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SEBI

- Development of Web-based portal: iSPOT(Integrated SEBI Portal for Technical glitches) for reporting of technical glitches.
January 28, 2025

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SEBI

- Format of Due Diligence Certificate to be given by the DTs
January 28, 2025

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GST

- Clarifications regarding applicability of GST on certain services
January 28, 2025

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GST

- Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer
January 28, 2025

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DGFT

- Amendments to Para 2.91 & 2.93 of HBP, inline with the Implementation of the eCertificate of Origin System
January 27, 2025

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Customs

- Enabling Voluntary Payment electronically on ICEGATE e-Payment Platform- reg.
January 23, 2025

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DGFT

- EPCG Scheme - Relief in Average EO in terms of the para 5.17(a) of Hand Book of Procedures (HBP) of FTP, 2023.
January 21, 2025

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DGFT

- Introduction of new paras in Chapter 4 of Handbook of Procedures, 2023
January 21, 2025

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Income Tax

- Guidance for application of the Principal Purpose Test (PPT) under India's Double Taxation Avoidance Agreements
January 21, 2025

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Customs

- Digitalization of customs duty payment of consumables and implementation of Advisory No. 26 /2024 for S-Ship Stores, V-Vessel and A -Aircraft-reg.
January 20, 2025

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More Circulars

⇒ REDUCTION IN RETAIL INFLATION FROM 5.4 % IN FY24 TO 4.9 % IN FY25
January 31, 2025

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⇒ CAPACITY ADDITION IN PHYSICAL CONNECTIVITY SECTORS STAYS ON COURSE DURING FY25: ECONOMIC SURVEY 2024-25
January 31, 2025

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⇒ ECONOMIC SURVEY UNDERLINES THE IMPORTANCE OF PRIVATE PARTICIPATION IN INFRASTRUCTURE SECTOR TO REALIZE VIKSIT BHARAT@2047
January 31, 2025

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⇒ LABOUR MARKET INDICATORS SHOW SUBSTANTIAL IMPROVEMENT IN LAST FEW YEARS: ECONOMIC SURVEY 2024-25
January 31, 2025

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⇒ Eco survey calls for Ease of Doing Business 2.0 but silent on GST 2.0, ending 'tax terrorism': Cong
January 31, 2025

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⇒ GOVERNMENT IS IMPLEMENTING THE MICRO AND SMALL ENTERPRISES-CLUSTER DEVELOPMENT PROGRAMME (MSE-CDP) TO DEVELOP CLUSTERS ACROSS THE COUNTRY: ECONOMIC SURVEY 2024-25
January 31, 2025

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⇒ GOVT CAPITAL EXPENDITURE ON KEY INFRA SECTORS GROWS AT 38.8 PERCENT BETWEEN FY 20 AND FY 25: ECONOMIC SURVEY 2024-25
January 31, 2025

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⇒ DEGREE OF INDUSTRIALIZATION VARIES ACROSS STATES; SOME STATES BETTER POSITIONED TO LEVERAGE THEIR INDUSTRIAL SECTORS TO GENERATE HIGHER INCOME LEVELS FOR THEIR POPULATIONS: ECONOMIC SURVEY 2024-25
January 31, 2025

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⇒ INDUSTRY: ALL ABOUT BUSINESS REFORM
January 31, 2025

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⇒ BY LEVERAGING ITS YOUNG, DYNAMIC, AND TECH-SAVVY POPULATION, INDIA HAS THE POTENTIAL TO CREATE A WORKFORCE THAT CAN UTILISE AI TO AUGMENT THEIR WORK AND PRODUCTIVITY - ECONOMIC SURVEY 2024-25
January 31, 2025

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⇒ INDIA’S EXPORTS GROW BY 6 PERCENT AS BOTH MERCHANDISE AND SERVICES EXPORTS OVERCOME GLOBAL HEADWINDS, GLOBAL COMPETITION AND RISING PROTECTIONISM: ECONOMIC SURVEY 2024-25
January 31, 2025

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⇒ Economic Survey 2024-25: Rail network expansion comes down; production of wagons, locos up
January 31, 2025

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⇒ Govt's emphasis on improving quality of life in rural areas: Economic survey
January 31, 2025

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⇒ GEO-ECONOMIC FRAGMENTATION REPLACING GLOBALISATION WORLDWIDE WITH BACKSLIDING OF ECONOMIC INTEGRATION: ECONOMIC SURVEY 2024-25
January 31, 2025

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⇒ ECONOMIC SURVEY 2024-25 CALLS FOR ENHANCED DEREGULATION FOR MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES)
January 31, 2025

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More News

Itc available on lift installed in commercial building given for rent (120)

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Payment to cine or tv artists. liability under rcm (35)

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Penalty under section 127 (29)

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Refund of interest on gst refund of pre-deposit (26)

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Gst on royalty under rcm (25)

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Gst on post supply discount (21)

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Itc credit for raw materials sold as scrap (20)

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16(4) time limit (19)

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Non issue of tax invoice by registered gta (16)

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Payment of rcm on seniorage charges (16)

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Charge sheet under section 132. (15)

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Refund of cess in case of exports on payment of igst (15)

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Gst on supervision charges (15)

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Itc reversal on fixed assets written off in the books (15)

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Amnesty scheme, 2024 (14)

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Go to Forum

Gst refund of input service denied in case export of goods without payment of tax ... (1)

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Itc credit claime on import of machine (3)

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Rcm on rent (8)

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Bogus sales (3)

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Rcm on foreign bank charges (2)

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Freight charges claimed by supplier (4)

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Gst appeal (4)

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Punishment under section 132 (13)

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Amendment in shipping bill (3)

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Gst refund under inverted duty structure (3)

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Itc of rcm on supplies from unregistered persons ... (5)

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Rcm on rent (3)

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Liability paid, yet recovery being initiated! ... (5)

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Three personal hearings under gst law (7)

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Itc on wct (3)

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Go to Forum