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Highlights / Annotations / Catch Notes For September of 2018

Home Highlights September September 2018 Year 2018

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Showing 501 to 550 of 616 Records

1 ....7 8 9 101112 13

September 5, 2018 Circulars Customs

20th Sea port in the country where 24x7 facility would be in operation.
September 5, 2018 Act Rules GST

Cancellation of registration - Rule 22 of the CGST Rules, 2017 - where person pays tax with interest and fee, the proceedings for cancellation of registration shall be dropped.
September 5, 2018 Act Rules GST

Documentary requirements and conditions for claiming input tax credit - Rule 36 of the CGST Rules, 2017 - In case certain information is available on duty paying......
September 5, 2018 Act Rules GST

Transportation of goods without issue of invoice - Rule 55 of the Central Goods and Services Tax Rules, 2017 - Rule 55(5) amended to include Transportation in batches or lots
September 5, 2018 Act Rules GST

Refund of input tax credit (ITC) in case of Zero Rated supplies - Rule 89(4) of the Central Goods and Services Tax Rules, 2017 - Meaning of scope of "Adjusted Total......
September 5, 2018 Act Rules GST

Refund of IGST paid on goods or services exported out of India - Rule 96 of the CGST Rules, 2017 - Rule 96(10) amended retrospectively w.e..f 23-10-2017 - The person......
September 5, 2018 Act Rules GST

Copy of Bill of Entry to be carried by the transporter in case of Import and sr. no. of the BE is to be duly filed in EWB-01 - Rule 138A of the Central Goods and......
September 5, 2018 Forms GST

FORM GST REG-20 - Order for dropping the proceedings for cancellation of registration - Goods and Services Tax - New Form REG-20 substituted.
September 5, 2018 Forms GST

FORM GST ITC-4 - Details of goods/capital goods sent to job worker and received back - Goods and Services Tax - New Form ITC-4 substituted.
September 5, 2018 Forms GST

FORM GSTR-9 - Annual Return - Goods and Services Tax
September 5, 2018 Forms GST

FORM GSTR-9A - Annual Return (For Composition Taxpayer) - Goods and Services Tax
September 5, 2018 Forms GST

FORM GST EWB-01 - E-Way Bill - Reason for Transportation shall be chosen from the list - Amendment in the item no. 7
September 5, 2018 Case Laws GST

Rate of GST - construction services - Affordable Housing - The applicant’s case is covered under the tax rate of 12%, under Heading 9954 (Construction Services) - In......
September 5, 2018 Case Laws GST

Charitable Trust - scope of the term 'Business' - Whether the applicant which is a charitable trust with the main object of advancement of religion, spirituality or yoga....
September 5, 2018 Case Laws GST

Input Tax Credit - transition to GST Regime - The input tax credit against unutilised cenvat credit such as Education cess, Secondary & Higher secondary Education cess &....
September 5, 2018 Case Laws Income Tax

The impugned assessment order though stated as an order under Section 143(3) r.w.s. 144C(13) is not an order in pursuance of the directions of the Dispute Resolution......
September 5, 2018 Case Laws Income Tax

Expenditures on procuring license for software and routine maintenance - capital expenditure or revenue expenditure - The expression ‘license’ itself denotes transfer of....
September 5, 2018 Case Laws Income Tax

In an intra AE situation, the transaction value of sale of shares cannot be said to be an uncontrolled price at all. Nothing, therefore, turns on the original agreement.....
September 5, 2018 Case Laws Income Tax

Income from House property - the assessee has occupied part of the house for his residential purposes during the year under consideration and, therefore, the ALV for the....
September 5, 2018 Case Laws Income Tax

Disciplinary Proceedings against CA - failure to make proper disclosure / reporting of the transaction on which no TDS has been deducted - punishment to “Reprimand” awarded.
September 5, 2018 Case Laws Customs

Recovery of customs duty forgone with Interest - actual use condition - by not putting into use the imported Rig Deepsea Treasure for petroleum operation/exploration at.....
September 5, 2018 Case Laws Customs

Amendment in shipping bills - after export of goods - change in the name of exporter - The shipping bills issued made in the name of M/s Jyoti Structures Ltd (Exporter).....
September 5, 2018 Case Laws Money Laundering

The properties attached cannot be attached under Section 5 of the PML Act because the properties are not purchased from the alleged proceeds of crime. As per the......
September 5, 2018 Case Laws Service Tax

Classification of Services - activities of restoration and painting of cylinders and affixing logo on cylinders - the appellants cannot be held to be undertaking the......
September 5, 2018 Case Laws Service Tax

The only activity is packing of salt in retail pack not the complete manufacturing of salt by the appellant - it is liable for service tax being not a manufacturing activity.
September 5, 2018 Case Laws Service Tax

SEZ Unit - Refund of accumulated CENVAT of input service - rejection on the ground that since the amount of service tax on which CENVAT credit was availed was paid under....
September 5, 2018 Case Laws Central Excise

CENVAT Credit - duty paying invoices - Serial numbers instead of printed, were hand-written - Credit cannot be denied.
September 5, 2018 Case Laws Central Excise

Reversal of CENVAT Credit - input Carbon Black Feed Stock is a common input which is used to manufacture dutiable final product namely, Carbon Black and Electricity......
September 5, 2018 Case Laws Central Excise

CENVAT credit of 2% CVD - Import of Coal - the restriction is applicable only in case of indigenous goods on which the excise duty @ 2% was paid availing Notification No....
September 5, 2018 Case Laws VAT and Sales Tax

Mis-use of C-Form - Exemption under CST Act - The word ‘resell’ or the provisions as appearing in Section 8(3)(b) if read jointly, the word ‘resell’ would take an......
September 4, 2018 Notifications GST

Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017
September 4, 2018 Case Laws Income Tax

Benami Property - Jurisdiction - The Adjudicating Authority had not examined the issue whether the properties (amounts) in question were benami properties in terms of......
September 4, 2018 Case Laws Income Tax

Rejection of applications for Settlement of the Case - failure to make full and true disclosure of undisclosed income with reference to the London property and two......
September 4, 2018 Case Laws Income Tax

Income from house property - deemed rental income - notional annual value (NAV) u/s 23(1)(a) - without allowing a reasonable period or time gap from the completion of......
September 4, 2018 Case Laws Income Tax

Rejection of books of accounts - Even the judicial pronouncements are clear on the facts that in the nature of trade as like assessee, cash memos for day-to-day sales......
September 4, 2018 Case Laws Income Tax

Reopening of assessment - Addition u/s 68 for alleged accommodation entries - There is thus no escape from proving genuineness of a transaction. The assessee has failed.....
September 4, 2018 Case Laws Income Tax

Disallowance u/s 80IA on ICDs/CFS, which are inland ports - considering the nature of work carried out at these ICDs they can be termed as Inland Ports - the ICDs are......
September 4, 2018 Case Laws Income Tax

Disallowance on claim made u/s 40(b) - whether status of the firm has to be treated as Association of Persons and thus the claim of expenses on interest and remuneration....
September 4, 2018 Case Laws Income Tax

Rate of tax on Interest Income - how the tax rate of non resident companies in their respective countries will be applied on this interest income earned by the assessee.....
September 4, 2018 Case Laws Income Tax

Transfer pricing adjustment - adjustment for startup phase of operation - adjustment for abnormal expenses - The assessee could not provide any material to show that it.....
September 4, 2018 Case Laws Central Excise

Classification of goods - Nuclear Grade Ammonium Di-uranate - whether classified under CETH 2845 9010 or under CETH 2844.1000? - the product is classifiable under Chapter 2844
September 4, 2018 Case Laws Central Excise

CENVAT Credit - Even though the towers are not eligible for Cenvat credit as inputs or capital goods, they are essential for providing telecommunication service - input.....
September 3, 2018 Act Rules GST

Input tax credit (ITC) - Section 16 of the CGST ACT, 2017 as amended - Reversal of credit after 180 days if not paid - Since upon payment of the due amount to the......
September 3, 2018 Act Rules GST

Input tax credit (ITC) - Section 16 of the CGST ACT, 2017 as amended - “bill-to-ship-to” situations - the registered person is deemed to have received the goods where......
September 3, 2018 Act Rules GST

Time of supply of services. - Section 13 of the CGST ACT, 2017 as amended - The amendment seeks to correct a drafting error as the provisions for issuance of......
September 3, 2018 Act Rules GST

Time of supply of goods. - Section 12 of the CGST ACT, 2017 as amended - The amendment seeks to correct a drafting error in the earlier law, as the issuance of......
September 3, 2018 Act Rules GST

Composition levy. - Section 10 of the CGST ACT, 2017 as amended - to allow the composition taxpayers to supply services (other than restaurant services), for up to a......
September 3, 2018 Act Rules GST

Composition levy. - Section 10 of the CGST ACT, 2017 as amended - The limit is being raised from ₹ 1 crore to ₹ 1.5 crore as a measure of trade facilitation,....
September 3, 2018 Act Rules GST

Levy and collection of GST on Reverse charge Basis - Section 9(4) of the CGST ACT, 2017 as amended - Government enabled to notify a class of registered persons who would....
September 3, 2018 Act Rules GST

Scope of supply - Section 7 of the CGST ACT, 2017 as amended - supply of goods or supply of services as referred to in Schedule II will be taxable supply only if they......

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F: RCM on Rent for Composite Dealer

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N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

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H: Provisions restricting input tax credit on goods/services for construc...

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H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

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H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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

F: GST on Solar Plant

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

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 ...