Grant of registration - migration of registration under ...

Case Laws GST

December 4, 2019

Grant of registration - migration of registration under Notification dated 6.8.2018 - the stand of the Revenue is only that the application for migration was belated - In matters where the assessee risks the loss of a substantive right that accrued to him, the revenue ought to relax the procedural requirements so as to ensure that substantive benefits accrued to assessees are not denied on account of mere technical lapses.

View Source

← Previous Next →

Grant of registration - migration of registration under ...

Case Laws GST

December 4, 2019

You may also like:

Refund of excess amount of tax - import of RBD Palm Oil - there is no dispute that the Notification was uploaded in the official website on 6-3-2018. Therefore, the rate...

Exemption of Central Tax for electricity services under Serial no. 25 of notification dated 28th June, 2017 - respondent invoked Section 74 of CGST Act, 2017 based on...

Extension of date for filing the return in FORM GSTR-6 - Notification

Exemption from GST - transmission or distribution of electricity - Through circular it was clarified that certain activities shall be taxable - Vires of para 4(1) of the...

Exchange Rates Notification No.18/2018-Custom(NT) dated 01.03.2018 - Notification

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

SEBI notifies the recognition granted to the Indian Commodity Exchange Limited stands withdrawn - Notification

Classification of semi-finished goods - spectacle lenses - change in classification to 8 digits tariff headings - when the spectacle lenses imported by the appellant...

Rebate claim - import / export of goods under Advance Authorization (AA) License - The petitioner has availed benefits under Advance Authorization License scheme as per...

Interestate sale of cement - whether the appellant is entitled to dual benefit of partial exemption under the notification dated 06.05.1986 and also the lower rate of...

Grant of exemption under section 10(23C)(vi) - date of grant of registration - The registration will take effect from the date of application - HC

Applicability of Notification No. 43/2015-20 dated 05.11.2018 to SEZ units-reg.

Extension of date for filing the return in FORM GSTR-6 - return by an Input Service Distributor - for the months of July, 2017 to February, 2018 - Now GSTR-6 can be...

Claim of interest with refund of Pre-deposit made - Rate of interest - amount was deposited under protest - Revenue are expected to at least now, on or before 15th July,...

Recommendations on opening of migration window for tax payers till 31st August, 2018

Quick Updates: