Pre Budget Memorandum for Union Budget 2019 by ICAI

TAX ON PRESUMPTIVE BASIS IN CASE OF CERTAIN ELIGIBLE BUSINESSES OR PROFESSIONS

Disallowance of the Input Tax Credit

Whether reimbursement of bonus payable to security personnel from recipient is liable to GST?

Penalty started for Non display of GST Certificate or GST number on Display Board

New Rule 36(4) to further Complicate GST (Part – II)

3 New Functionalities on registration on GST Portal

Whether rectification/modification of the order of the Tribunal under section 254 Possible?

No e-way Bill for 3.5 lakh taxpayers! GSTN blocking Non-Filers

Exchange Rates Notification No.88/2019-Customs (NT) Dated 05.12.2019

Cancellation of Registration u/s 12A of the Income Tax Act,1961

Applicability of of GST on Supply of online educational journals and periodicals to educational institutions

Whether the payment of provident fund and employees state insurance dues deposited by the Assessee within the grace period would qualify for deduction under Section 43B of the Income Tax Act, 1961?

Issue of “Place of Supply” can not be decided by AAR

Steps to ensure compliance with Rule 36(4) in GST : Practical way to deal with ITC restriction of 20%

Assessing Officer cannot, after conclusion of proceedings u/s 147, take aid of Explanation 3 to S. 147 to make any addition u/s 154.

Admissibility of deduction under section 10AA pursuant to conversion of business loss into positive income due to disallowance

Validity : AO had adjusted the loss of one eligible unit against the profits of the other eligible unit and allowed deduction under section 80-IC on the balance amount.