Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Excess Input Tax Credit penalty appeal dismissed... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Excessive transport expenses deduction and TDS... TaxTMI Importer imports "Ground Colemanite (B2O3 40%)... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For June of 2019

Home Highlights June June 2019 Year 2019

Filter:

Showing 1 to 50 of 697 Records

12 3 4 5........ 14

June 29, 2019 Forms GST

FORM GST PMT - 9 - Transfer of amount from one account head to another in electronic cash ledger - New Form inserted
June 29, 2019 Forms GST

Annual Return - FORM GSTR-9 amended
June 29, 2019 Act Rules GST

Restriction on Generation of e-way bill - restriction on furnishing of information in PART A of FORM GST EWB-01 - Rule 138E of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

E-way bill - the validity of the e-way bill may be extended within eight hours from the time of its expiry - Rule 138 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Anti Profiteering - Scope and extent of the Order of the Authority amended - Rule 133 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Anti Profiteering - Power to summon persons to give evidence and produce documents - Scope of the term "Proper Officer" extended to include "Authority" - Rule 132 of the....
June 29, 2019 Act Rules GST

Anti Profiteering - Initiation and conduct of proceedings - Initial investigation period extended from 3 months to 6 months - Rule 129 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Anti Profiteering - Examination of application by the Standing Committee and Screening Committee - Certain changes in period of limitations - Rule 128 of the Central......
June 29, 2019 Act Rules GST

Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing......
June 29, 2019 Act Rules GST

Order sanctioning refund - Payment order - amount of refund same shall be electronically credited to bank accounts of the applicant on the basis of "a consolidated......
June 29, 2019 Act Rules GST

Order sanctioning refund - The term "Payment advice" to be replaced with "Payment order" from the date to be notified - Rule 92 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Grant of provisional refund - The term "Payment advice" to be replaced with "Payment order" from the date to be notified - Rule 91 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Electronic Cash Ledger - Transfer of Amount (cash paid) between IGST, CGST and SGST - To be effective from date of notified through FORM GST PMT-09 - Rule 87 of the......
June 29, 2019 Act Rules GST

Electronic Cash Ledger - Alternate option (facility) for making payment of Tax, interest etc. in case of OIDAR withdrawn - Rule 87 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Credit of TCS under GST - details shall be made available after filing of Form GSTR-8 by the person liable to collect TCS - Rule 67 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Credit of TDS - details shall be made available after filing of Form GSTR-7 by the person liable to deduct TDS under GST - Rule 66 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Bill of supply - the bill of supply shall have Quick Response (QR) code, from the date to be notified - Rule 49 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Tax invoice - e-Invoicing - the tax invoice shall have Quick Response (QR) code, from the date to be notified - Rule 46 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Value of supply in cases where Kerala Flood Cess is applicable - Rule 32A of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Non furnishing of Bank Account details may lead to cancellation of GST Registration (4th condition added) - Rule 21 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Furnishing of Bank Account Details, after a certificate of registration in FORM GST REG-06 has been made available- New Rule 10A of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Case Laws GST

Levy of GST - Supply of extra packs of Cigarettes without recovering any additional cost from the Distributors - the extra packs of Cigarettes will not be leviable to GST.
June 29, 2019 Circulars FEMA

Annual Return on Foreign Liabilities and Assets Reporting by Indian Companies
June 29, 2019 Case Laws GST

Seizure of vehicle alongwith the goods - detained on the ground that E-Way Bill was not produced when demanded - there are many larger issues involved in this petition,.....
June 29, 2019 Case Laws GST

Re-credit of the amount of input tax credit to the electronic credit ledger account after rejection of refund claim - petitioner had affected zero rated sales as per......
June 29, 2019 Case Laws GST

Power of Dy. Commissioner of State Tax to issue SCN under u/s 74(1) of Gujarat GST Act and CGST Act - “proper officer” as provided in Section 2 (91) - will be consider......
June 29, 2019 Case Laws Income Tax

Capital gain - crediting the enhanced value of the land, which belonged to the firm, to the current account of the partners of the firm and by treating it as loan from......
June 29, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee shown stock appreciation rights and gain as capital gain in place of perquisites under salary despite considering employer as perquisite....
June 29, 2019 Case Laws Income Tax

TP Adjustment - non speaking order - silent in considering submissions of the assessee - the ld.CIT(A) reproduced 40 pages of written submission given by the assessee,......
June 29, 2019 Case Laws Income Tax

Deemed rental income of residential house u/s 23(4) - claimed that flats owned are stock in trade - CIT(A) while upholding the addition has given a finding that three......
June 29, 2019 Case Laws Income Tax

ALP of the international transaction of payment of Fees for Management services - 5% mark-up under Cost plus method - Even if, we proceed with the assumption that the......
June 29, 2019 Case Laws Income Tax

TP adjustment - fees for management services(FMS) - TNMM - it is quite possible that a probable addition on account of TP adjustment arising from one or more of the......
June 29, 2019 Case Laws Income Tax

Addition on account of capital gain - conversion of AOP/trust in company - transfer of the assets u/s 2(47) - till the time of conversion, the AOP remained in existence.....
June 29, 2019 Case Laws Income Tax

Addition of share premium u/s 56(2)(viib) - Rule 11UA(2)(b) - rejection of valuation - there is no enabling provision under the Rule or the Act where AO has been given a....
June 29, 2019 Case Laws Income Tax

Disallowance of commission - assessee cannot keep track of the person with whom she had done transactions - AO in the remand report confirms that the address given by......
June 29, 2019 Case Laws Income Tax

Addition u/s 68 - assessee opted to declare income u/s 44AD @ 8% - Section 44AD was introduced to help the small traders to tax on presumptive basis who have......
June 29, 2019 Case Laws Customs

Bail application - Service of detention order - section 3(3) of COFEPOSA Act, 1974 - Detaining authority was aware of the requirement of serving orders of detention and.....
June 29, 2019 Case Laws Service Tax

CENVAT Credit - input services - Goods Transport Agency service - Cenvat credit available could be utilised by the respondent to discharge its obligation of payment of......
June 29, 2019 Case Laws VAT and Sales Tax

Application for waiver of pre-deposit - condition to entertain the revision petition u/s 82(2A) of AVAT Act - the requirement of giving a reason for granting or not......
June 29, 2019 Case Laws VAT and Sales Tax

Constitutional validity - power vested with the Commissioner to issue circulars - Through the proviso, the Commissioner is empowered to direct the relevant information......
June 29, 2019 Case Laws Indian Laws

Dishonor of Cheque - Complaint by Power of Attorney (POA) Holder - whether respondent is a ‘wakf’ or not - the respondent is not a Wakf - complaint is not maintainable.
June 29, 2019 Case Laws Income Tax

Penalty u/s 271AAB - no incriminating evidence, papers/documents/stock/cash were found during the search operation other than the statement of the assessee - additional.....
June 28, 2019 Case Laws GST

Levy of GST on supply - renting of residential house to commercial concern - irrespective of whether they are let out to individuals or a commercial entity. The......
June 28, 2019 Case Laws GST

Exemption from GST - pure service - activity to improves the navigability of the riverbed and channels - an activity toward development of irrigation and waterways. It......
June 28, 2019 Notifications GST

Central Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019
June 28, 2019 Notifications GST

Seeks to extend the due date for furnishing the declaration FORM GST ITC-04
June 28, 2019 Notifications GST

Central Goods and Services Tax (Fourth Amendment) Rules, 2019.
June 28, 2019 Notifications GST

Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).
June 28, 2019 Notifications GST

Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019.
June 28, 2019 Notifications GST

Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019

12 3 4 5........ 14

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

↑Top