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Highlights / Annotations / Catch Notes For March of 2022

Home Highlights March March 2022 Year 2022

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March 31, 2022 Notifications GST

Rate of interest u/s 50(3) of the CGST Act, 2017 - where ITC has been availed and utilized wrongly reduced from 24% to 18% w.e.f. 1.7.2017 - Notification as amended vide....
March 31, 2022 Notifications GST

Notifying common GST portal and e-way bill website. - in additions all functions under the CGST Act, 2017 (except e-invoice) shall be made through GST Portal -......
March 31, 2022 Act Rules GST

Power to issue instructions or directions. - Power to commissioner - consequential amendment - Section 168 of CGST Act, 2017
March 31, 2022 Act Rules GST

Refund of tax. - Claim Form shall be prescribed - Power of proper officer to withheld the refund in certain cases - Relevant date in case of supply made to SEZ - Section....
March 31, 2022 Act Rules GST

Collection of tax at source. - Due date of furnishing statement - Section 52 of CGST Act, 2017 amended
March 31, 2022 Act Rules GST

Interest on delayed payment of tax. - Interest on ITC wrongly availed and utilized - Section 50 of CGST Act, 2017 amended
March 31, 2022 Act Rules GST

Payment of tax, interest, penalty and other amounts. - Transfer of amount from one head to another and Power to impose restriction of utilization of ITC beyond certain......
March 31, 2022 Act Rules GST

Goods and services tax practitioners. - Consequential amendment pursuant to substitution of section 38 - Section 48 of CGST Act, 2017 amended
March 31, 2022 Act Rules GST

Levy of late fee. - Consequential amendments with regard to additions or deletion of returns - Section 47 of CGST Act, 2017 amended
March 31, 2022 Act Rules GST

Omitted - Procedure for furnishing return and availing input tax credit - Section 43A of CGST Act, 2017 omitted as scheme of availing ITC amended and this section never came into force
March 31, 2022 Act Rules GST

Omitted - Matching, reversal and reclaim of reduction in output tax liability. - Section 43 of CGST Act, 2017 omitted as scheme of availing ITC amended
March 31, 2022 Act Rules GST

Omitted - Matching, reversal and reclaim of input tax credit - Section 42 of CGST Act, 2017 omitted as scheme of availing ITC amended
March 31, 2022 Act Rules GST

Availment of input tax credit - Where tax is not paid by the supplier, ITC shall be reversed with applicable interest liability - Section 41 of CGST Act, 2017 Amended
March 31, 2022 Act Rules GST

Furnishing of returns (GSTR 3B or otherwise). - Various amendments in Section 39 of CGST Act, 2017
March 31, 2022 Act Rules GST

Communication of details of inward supplies and input tax credit - Auto-populated statement of ITC - Section 38 of CGST, 2017 substituted
March 31, 2022 Act Rules GST

Furnishing details of outward supplies (GSTR-1) - various amendments made in Section 37 of the CGST Act, 2017
March 31, 2022 Act Rules GST

Credit and debit notes. - Time limit for issuance of Credit Note modified - Section 34(2) of CGST Act, 2017 amended
March 31, 2022 Act Rules GST

Cancellation or suspension of registration. - Power of proper officer in case of default in furnishing the return from the due date within prescribed time lime - Clauses....
March 31, 2022 Act Rules GST

Eligibility and conditions for taking input tax credit. - ITC cannot be claimed after the thirtieth day of November following the end of financial year to which such......
March 31, 2022 Act Rules GST

Eligibility and conditions for taking input tax credit. - Amount of ITC, even if communicated u/s 38, shall not be available if the same is restricted - Section 16 of......
March 31, 2022 News Indian Laws

Linking of PAN with AADHAR - Amendment to the provisions of Income-tax Rules, 1962 for prescribing fees under section 234H of the Income-tax Act, 1961 - News
March 31, 2022 Notifications Customs

Payment of duty, interest, penalty, etc. under the Customs Act, 1962 shall be made through electronic cash ledger w.e.f. 1.6.2022 - Notification
March 31, 2022 Circulars Income Tax

Clarification with respect to relaxation of provisions of rule 114AAA of Income-tax Rules, 1962 prescribing the manner of making Permanent Account Number (PAN) inoperative - Circular
March 31, 2022 Case Laws GST

Territorial Jurisdiction - proper officer or not - Registration was assigned to Central GST Officer - SCN was issued by the State GST officer - the distribution of work.....
March 31, 2022 Case Laws Service Tax

Validity of Show Cause Notice (SCN) - service tax is leviable on royalty paid on mining operations or not - issue is pending before the larger bench of the Supreme Court....
March 31, 2022 Case Laws GST

Input Tax Credit - ITC on Gift - GST paid on inputs/input services procured by the appellant to implement the promotional scheme under the name 'Buy n Fly' - as per the.....
March 31, 2022 Case Laws GST

Classification of supply of services - intermediary services or not - It is very clear from the applicant's submissions that they are not providing any services on its......
March 31, 2022 Case Laws GST

Levy of GST - classification of "Interest" portion of equated installments under Annuities Model - the value of supply shall include interest or late fee or penalty for.....
March 31, 2022 Case Laws GST

Classification of services - rate of GST - Ready to Eat popcorn sold in retail packages - when a specific entry is available for enumerating the commodity ‘RTE popcorn’.....
March 31, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - When pursuant to an information received from the Assistant Director of Income Tax (Inv.), Unit-3 (3), Kolkata, the......
March 31, 2022 Case Laws Income Tax

Documents seized during a search and seizure Retained by the Department - As a taxing statute, strict interpretation is to be adopted and that being so, recourse by the.....
March 31, 2022 Case Laws Income Tax

Refund of tax paid as advance tax after opting for VDIS scheme - Since he did not submit any return under section 139 before this scheme, therefore involuntarily......
March 31, 2022 Case Laws Income Tax

Assessment u/s 158BC - period of limitation - Though the learned counsel for the appellant /Revenue contended that there is no time limit prescribed in the statute for......
March 31, 2022 Case Laws Income Tax

Assessment u/s 144B - Faceless Assessment - request for personal hearing or to make oral submissions, on approval of the request, the personal hearing shall be conducted....
March 31, 2022 Case Laws Income Tax

Denial of exemption u/s.54 - purchasing a new house in the name of the assessee’s son - The principle of following a view in favour of the assessee when contrary views......
March 31, 2022 Case Laws Income Tax

Validity of Survey proceedings u/s 133A conducted in absence of assessee - Manner of conducting survey u/s 133A - There was a time gap of more than 3 ½ years between the....
March 31, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Time limit for notice to be issued u/s 149 - escaped income from an asset outside India - there is no bar on the retrospectivity of a......
March 31, 2022 Case Laws Income Tax

Nature of expenditure - Disallowance of repair and maintenance charges - The assessee has taken a plea that no new asset is created or no benefit of enduring nature has.....
March 31, 2022 Case Laws Income Tax

Claim of deduction u/s 37(1) - Security deposit written off - security wa paid for obtaining shops on lease - the assessee be allowed to claim the loss incurred in......
March 31, 2022 Case Laws Income Tax

Disallowance of Expenses u/s. 40(a)(ia) - Non deduction of TDS on commission - Pricing mechanism fixed by the Government of India, it is clear that the assessee has......
March 31, 2022 Case Laws Income Tax

Exemption u/s 11 - provisions of section 2(15) - If the assessee has to claim relief under charity, it has to carry out charitable activities of relief to poor or......
March 31, 2022 Case Laws Customs

Benefit of exemption - second-hand slurry seal machine for filling up cracks in roads (slurry paver) - import of There is nothing on record to indicate that the proposed....
March 31, 2022 Case Laws Customs

Provisional release of goods - API supari - Even if customs authorities felt obliged with, or without, justification or authority, to protect domestic consumers of......
March 31, 2022 Case Laws Service Tax

Levy of service tax - Construction of Residential Complex Services/ Construction of Commercial Complex Services - Department has not brought out any independent facts or....
March 31, 2022 Case Laws Central Excise

Classification of goods - PCB assembly, also known as T.V. chassis - As per section note 2 of section 16 of the Central Excise Act, the goods were rightly classifiable......
March 31, 2022 Case Laws VAT and Sales Tax

Mandatory pre-deposit - Vires of the second proviso to Section 84 (1) of West Bengal Value Added Tax Act, 2003 - right to appeal - Mere filing of an appeal does not......
March 31, 2022 Case Laws VAT and Sales Tax

Levy of tax - renewal of software licences - the service tax collected on this transaction of renewal of software licence at 10.30% and remitted to the Central......
March 31, 2022 Case Laws VAT and Sales Tax

Validity of reassessment order - actual suppression of turnover - if an inspection is not conducted in the business premises of the petitioner, the sales suppression......
March 30, 2022 Circulars GST - States

Important advisory for e-Invoice for Taxpayers having annual turnover exceeding ₹ 20 Crores - SGST
March 30, 2022 Case Laws GST

Transfer of unutilized Input tax credit to new registration - unable to submit Form GST ITC- 02A online - The impugned action whereby, the respondents have failed to......

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Latest Circulars

C: Clarifications on the applicability of concessional duty under IGCR Ru...

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

N: Exemption from specified income U/s 10(46) of IT Act 1961 – ‘National ...

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

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