Taxation of Subsidy: “Purpose Test” has to be applied

Furnishing Documents in Invoice Furnishing Facility (IFF) under QRMP Scheme: An Overview

Form to Change Profile for Quarterly Return and Monthly Payments (QRMP) Scheme in GST

Trade discount given by assessee dealing with its vendors on P2P basis couldn’t be treated as commission

New Section 148A demonstrates an intent ‘to destroy’ the old procedure: Delhi HC

SC dismissed SLP against HC order to not levy interest on delayed tax payment due to technical glitch on GST Portal

HC modifies condition of bail order & allow submission of security for disputed amount of ITC availed

CIT has power to revise any orders including Sec 143(1):

How the assets are distributed at the time of partition of HUF?

Filing FORM GST PMT 09, to transfer/shift the money available in Electronic Cash ledger, between various major and minor heads of GST

No assessing authority can refuse to assess the tax fairly and legally, merely because the tax payer was not participating in the proceeding

LLP For Startups: An Overview by CA Sweta Makwana

The Tribunal should not decide questions of law piecemeal necessitating repeated references to High Court: Supreme Court

“Arbitration under MSMED Act”

No disallowance of provisions made by assessee in previous as well as subsequent assessment years: No disallowance can be done in the current year

Filing NIL Form GSTR-3B through SMS on GST Portal

Raising demand even before conclusion of investigation by GST Authorities is wholly arbitrary and without jurisdiction.

An overview of 9 important Amendment by Limited Liability Partnership (LLP) Amendment Bill, 2021