Receipt of payment through a payment gateway is considered a valid form of receipt of export proceeds under GST.

Business support services are not technical services as per Article 13 of DTAA between India and UK Shell India Markets Private Limited (WP No 10788 of 2012)

Business Compliance Calender for Mar-2024

Registered Person is eligible for INPUT TAX CREDIT(ITC) even if the same is not claimed in GSTR 3B

CBDT revised Form No. 3CD – Tax audit Report

Wrong filing of Trust Audit Report in Form No. 10B/10BB – CBDT grant condonation for filing

RBI’s 1 Million $ Scheme for NRIs remitting funds abroad

Appellate authority has powers to condone the delay in filing appeal beyond four months: Calcutta HC

Are business support services from foreign companies to Indian affiliates taxable in India ?

What is Form 13 application for lower deduction of TDS?

Receipt from sale of software as an end user is not taxable as Royalty: ITAT

TDS exemption is available U/S 194C in case of a declaration, even when the transporter is not the owner: ITAT Jodhpur

Refund of accumulated ITC is admissible even if principal input & output have same GST but other inputs have different rate: HC

Request to amend/rectify Form GSTR-1 could not be rejected if wrong GSTIN mentioned inadvertently: HC

GST Rate on Sale of Scrap Meterials

All about Lower Deduction Certificate (LDC) for getting TDS at nil or lower rate

Avoiding TDS by Getting Lower Tax Deduction Certificate

Short Analysis of Section 43B(h) and the clarification in the Explanatory Memorandum