GST Circular No.147/2021

Recent Posts

• Valuation report by the DVO alone cannot form a basis for reopening of completed assessment: Delhi HC
• Intricacies of Sec 43CA:
• GST Clarification on the issue of availability of ITC on Demo vehicles
• GST Clarification in respect of advertising services provided to foreign client
• Allowability of provision/payment of Gratuity in Income Tax and its representation in Form 3CD
• Income Tax benefits available to Ganpati Mandals:
• Agriculturist is not required to maintain books of accounts U/S 44AA: ITAT Bangalore
• Issue of addition vide intimation U/S 143(1) in the case of delay in payment of Employee Contribution of PF
• Important GST Council Recommendations during 54th GSTC Meeting:
• Where there is no substantial question of law, interference with the findings of Tribunal is not warranted: MP High Court