Checklist for 31st March, 2024

Supply Under GST

GST on Employee Canteen Services: Gujarat AAR

Payment to MSMEs have to be made by 31st March to ensure Sec 43B(h) compliances:

20% Pre deposit is not a precondition for graining a stay on demand:

Can department Block Your Input Tax Credit (ITC) if Your Supplier’s GST Gets Cancelled Later?

Tax Recovery Officer cannot declare the sale by assessee to third party void: Madras HC

TDS Rates and Due Dates for FY 2024-25

Understanding the basics of LUT under GST for Exporters

Tax Recovery Officer cannot declare the sale by assessee to third party void: Madras HC

CBDT Circular U/s 268A of the Income-tax Act, 1961 for filing of appeals by the Department before ITAT, HC & SLP/Appeals before SC

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

Authority for Advance Rulings (AAR) under GST : An Overview

Reopening Notice Issued U/s 148 Merits To Be Quashed If Barred By Limitation Period Prescribed U/s 149: Jharkhand High Court

ITAT nullifies AO’s attempt to value property as per the DVO’s valuation:

Physical presence in India is essential to constitute service PE, virtually providing services do not constitute a service PE: ITAT

Section 263 proceeding based on mere audit objections without independent assessment is invalid: ITAT Jaipur

No Relaxation or Extension of Rule providing for Timely Payments to MSME within 15 / 45 days