Home Highlights June 2017 Year 2017 This

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1. Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services...

2. Proviso to sub-rule (4) of Rule 22 of CGST Rules 2017 allows revocation of GST registration cancellation u/s 29(2)(c) of CGST Act 2017 if pending returns are filed and...

3. Penalty u/s 271(1)(c) - revised returns were not valid returns u/s 139(5) and that, such returns were not voluntarily filed rather the same were filed only after...

4. Cancellation of registration of petitioner firm - failure to file GST returns for 6 months continuously at time of issuing SCN but, return for one month filed as on the...

5. Works Contract or not - supplies of goods or services for 'selling up of network' - composite supply/principal supply - two ruling of the AAR - first one was accepted...

6. Standard Operating Procedure (SOP) for Scrutiny of GST returns for FY 2017-18 and 2018-19

7. Extension of date for filing return in FORM GSTR-3B for the month of April, 2018

8. Electronic Verification Code (EVC) for electronically filed Income Tax Return - procedures, data structure and standards - Notification

9. Rectification of errors in filing GST Returns - The case involved errors made by the petitioner in their GST returns for the period July 2017, initially by incorrectly...

10. Assessee filed second rectification application u/s 254, raising same grounds as first miscellaneous application which was already rejected. Tribunal held that except...

11. Cancellation of GST registration of the petitioner - The high court observed that, no mandatory order can be passed directing the authority to restore the GST...

12. Income-tax (Second Amendment) Rules, 2019 - Filing of Returns (ITR) for the Assessment Year 2019-2020

13. Deduction u/s. 80IB(10) - non filling of return on time - the ITAT held that the return filed beyond the due date cannot claim deduction under section 80IB(10) as per...

14. GST Revenue collections for the month of October 2018 crosses Rupees One Lac Crore

15. The High Court directed the petitioner to approach the Competent Authority for GST registration within seven days. The Authority shall restore the petitioner's GST...