Home Highlights July 2017 Year 2017 This

You may also like:

1. Can an exporter of goods opt to pay tax under composition scheme under GST?

2. Validity of determination of GST liability (demand) u/s 73(1) - Rejection of the compounding application - Eligibility for composition scheme u/s 10(2)(a) - The High...

3. Composition scheme - exercising option prior to payment of service tax - The payment of tax under the composition scheme upon notification of the scheme vide a...

4. First time importers, verification of documents - submission of KYC documents and procedure to be followed

5. GST rates for Composition Scheme with CGST Rules, 2017 aligned between notification and rules.

6. GST: Relief for SMEs, threshold for composition scheme raised

7. Works contract - Composition Scheme - allegation is that the appellant cannot opt to pay service tax under the composition scheme for the reason that they have failed to...

8. Notices issued u/s 148 of the Income Tax Act for reassessment proceedings related to international tax charges must comply with the mandatory faceless procedure...

9. Switching between the composition scheme and normal scheme of payment of tax - When opted for the Composition scheme, ITC on Capital Goods need to be reversed upto 5...

10. HC addressed payment procedures for GST demands under rule 142. Petitioner paid demand through Form GST DRC-03 instead of required electronic liability register Form GST...

11. The Service Tax Voluntary Compliance Encouragement Scheme - clarifications

12. Interpretation of statute - term ‘gross turnover’ as contained in the Composition Scheme 2006 - Composition Scheme for Gem and Stones, 2006 - the assessee was rightly...

13. The High Court held that GST Authorities cannot launch prosecution invoking penal provisions under the Indian Penal Code without invoking penal provisions of the GST...

14. Amendments to Chapter 5 of Handbook of Procedures 2023 for Export Promotion Capital Goods Scheme: Extended time period for submitting installation certificate from 6...

15. Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)