5 Five Landmark Judgments on the Most Important issues under GST

Recovery proceedings are valid against INC: ITAT Delhi

Making March Meaningful – Tax caution before 31st March Ends

The GST Act mandates for a personal hearing if adverse decision is contemplated

Short Overview of Recent Amendments in the Tax Audit Report

Donation by one trust to another trust: CBDT Clarification regarding 85% of amount as deduction

E-commerce operator must register for Tax Collected at Source (TCS) under GST

“Corporate Guarantee” and “Letter of Comfort” in GST

An unsigned order is illegal; cannot be saved by taking recourse to s.160, 169 of the Act, 2017: AP HC

BILL OF SUPPLY : AN OVERVIEW

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