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Filing through OTP
Companies allowed to file GSTR-1 and GSTR-3B using EVC (signing by OTP) till 30th September 2020.
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C.P. Marble vs UOI & Anr. (P&H HC)
Hon’ble P&H High Court considering decisions passed by various High Courts including Delhi HC decision in the case of Brand Equity has...
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West Bengal Professional Tax Return
Last date to file Professional Tax return for the year ending 31st March 2020 is further extended as follows- Period in respect of which...
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Shree Sawai Manoharlal Rathi (Gujarat AAR)
Interest received on deposit in Public Provident Fund, Personal Loans & Advances to family/friends, and deposit in Saving Bank Accounts...
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Emphatic Trading Centre - Karnataka AAR
Taxpayer not eligible to pay tax @ 1% on supply of goods and @ 6% on supply of services at the same time under Composition Scheme.
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SKH Sheet Metals Components Pvt. Ltd. vs. UOI
Hon’ble Delhi High Court held that regardless of amendment to Section 140 of the CGST Act, the time limit of 90 days stipulated under...
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Export Policy amendment
“Alcohol-based Hand Sanitizers” exported in containers with the Dispenser Pump are “prohibited” for export. Alcohol-based Hand Sanitizers...
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AEO Certification extension
AEO certificates expiring between period 1st March 2020 to 31st May 2020 shall be automatically extended till 30th June 2020.
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Penna Cement Industries Ltd. – Telangana AAR
Supply of cement on ex-factory/ex-work basis. The goods are made available by the supplier to the recipient at the factory gate, but this...
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GST liability on Directors Remuneration
Remuneration paid to directors who are not employee of the company would be liable to GST on RCM basis by the Company. Remuneration paid...
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Extension of time limit to issue Refund Order
Time limit to issue refund order for which 60 days time limit expires during the period 20th March 2020 to 29th June 2020 shall be...
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Extension of E-way Bill
E-way Bill generated on or before 24th March 2020 and whose validity expired on or after 20th March 2020 is extended till 30th June 2020.
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Refund of unutilized ITC to exporter and SEZ suppliers
CBIC has clarified that refund of ITC on import invoices, ISD invoices, and RCM invoices shall be allowed without any matching of such...
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BNY Mellon Technology Pvt. Ltd. Vs. CCE - CESTAT
NASSCOM Membership helps the appellant to be updated with the changed in the market. The services of such association help the appellant...
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Maharashtra VAT COVID Relaxations - Clarifications
Appeal against orders passed in SAP system before or during lockdown period whose prescribed period of filing appeal fall during lockdown...
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SEIS Update
SEIS application for services during 2016-17 can be filed upto 30th June 2020 with a Late Cut of 10%. Applications filed after that date...
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Export Performance Certificates
Extension of the period of validity of existing Export Performance Certificates for FY 2019-20 up to 30the September 2020.
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Interest Equalization Scheme
Extension of Interest Equalisation Scheme (IES) for Pre and Post Shipment Rupee Export Credit for one more year i.e. upto 31.03.2021 with...
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Transitional Credit under GST Law
Central Government (CG) has on 16th May 2020 notified an important amendment in CGST Act empowering CG to prescribe a time limit for...
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Steel Products Limited - Tribunal
Two units of the same manufacturer can qualify as job-worker for each other under CCR 2002. The above ratio can be applied to GST Law to...
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