Home Highlights July 2013 Year 2013 This

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1. Facility of centralized registration – the contention that only service providers are eligible for centralized registration and not service recipients is not acceptable - AT

2. Centralized registration facility to manufacturers of aluminium roofing panel subject to condition of consumption at the site of manufacture. - Notification

3. Intimation for suspension and notice for cancellation of registration - New GST Form inserted

4. The High Court held that the intimation u/s 143(1) of the Income Tax Act falls within the ambit of 'any orders' envisaged u/s 264, making revision maintainable against...

5. CENVAT credit - transferring credit lying at various branches to the zonal office of the bank upon approval of centralized registration - There is no statutory...

6. CENVAT Credit - centralized registration - It was an addition to their offices listed in the certificate and is only for the purpose of information and centralized...

7. Read with rule 4 of the Service Tax Rules, 1994 - Registration - Procedure and documents required in respect of Centralised registrations - Cir. No. 3/2011-12-ST, Dated:...

8. Validity of adjustments made in an intimation u/s 143(1) of the Income Tax Act, where there was a mismatch between the income tax return and the tax audit report filed...

9. Intimation for composition levy - Provisional registration or new registration before 31.3.2018 - period of limitation extended from 90 days to 180 days - Rule 3 of the...

10. The ITAT Delhi held that the merger of intimation/proceedings u/s 143(1) with regular assessment u/s 143(3) results in the intimation losing relevance once regular...

11. Registration of foreign food manufacturing facilities (FFMF) exporting certain food categories to India is mandatory from September 1, 2024. The categories include milk...

12. The Appellate Tribunal addressed the rejection of an application for approval u/s 80G as time-barred. Provisional registration was introduced for newly formed trusts....

13. Intimation passed u/s 143 (1) - adjustment made in intimation u/s 143 (1)(a) - both the adjustment made by the centralized processing centre for which assessee disagreed...

14. Cancellation of Central Excise Registration - appellant has taken centralised registration for transmission and dispensation of CNG into the vehicles. - The action of...

15. Effective date of registration certificate - conversion of the provisional registration to a permanent registration - When the provisional registration granted to the...