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1. Seeks to extend the due date of filing returns in FORM GSTR-7

2. Denial of TDS credit - Credit deferred to next year - To rest the adjudication, it suffice to voice that, the combined reading of Section 199(3) r.w. Rule 37BA(3) makes...

3. Failure to mention details of inter-State supplies made to unregistered persons in FORM GSTR-3B and FORM GSTR-1 may attract penalty u/s 125

4. The Ministry of Corporate Affairs has extended the deadline for filing Form PAS-7, which requires public companies to inform the Registrar about details of share...

5. Mismatch of credit of TDS due to non-payment of TDS - benefit of tax deducted at source by the employer - Non deposit of TDS by the employer - Reference of Section 205...

6. 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...

7. Transfer of Credit under Rule 54(1A) of the CGST Rules to the ISD - issuance of Invoice or Debit/Credit Note - Outward Taxable Supplies or not - A combined reading of...

8. Permission to correct Form GSTR-1 - Admittedly, the 31st of March 2019 was the last date by which rectification of Form – GSTR 1 may be sought. However, and also...

9. This notification amends the Income-tax Rules, 1962. Key changes include: substituting references to "section 89(1)" with "section 89"; replacing Rule 26B to allow...

10. Credit of the tax deducted at source (TDS) as TDS deducted by the employer - mis-match of tax deducted u/s 192 and the amount reflected in Form 26AS - The Court...

11. Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively – reg. - CGST - Circular

12. GST Annual Returns - Due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C extended till 31.3.2019

13. Denial of TDS credit - TDS is not reflected in Form No. 26AS of the assessee - Credit of TDS which was not deductible - We find from updated Form 26AS of the assessee,...

14. The key points covered in the legal document are: 1. It introduces new forms (GST SPL-01 to GST SPL-08) for taxpayers to apply for waiver of interest and penalty u/s...

15. Waiver of late filing fee - non filing of Form AOC-4 and MGT-7 in time - the Petitioner was not ready to upload these documents either on 31st December, 2020 or even...