Daily Archives: October 24, 2016

Electronic Commerce under GST of India

By | October 24, 2016

Electronic Commerce under GST of India Electronic Commerce Operator The first and foremost thing that needs to be understood is, who the target of this tax net is. The purpose fulfills with the definition of ‘Electronic Commerce Operator’ as envisaged in the Model GST Law itself. The prescribed definition of E – Commerce Operator is… Read More »

No addition 26AS basis if payee claimed there was wrong entry in TDS return: ITAT

By | October 24, 2016

Held the Assessing Officer is also equally responsible to find out whether the credit entry found on 01.07.2010 is genuine or not. The Assessing Officer cannot take advantage of the ignorance or handicap of the assessee and say that there was undisclosed receipt by the assessee. When the assessee claims that the entry as on… Read More »

How to Amend ,Cancel or Revoke GST Registration (India)

By | October 24, 2016

Amend ,Cancel or Revoke GST Registration Amend GST registration details Apply for cancellation of GST Registration Revoke GST registration if it is cancelled Amending GST Registration :- Any change in details furnished at the time of registration must be submitted within 15 days from the date of such changes in Form GST REG 11. Specific changes in Form… Read More »

Accounts and Records under GST

By | October 24, 2016

Accounts and Records under GST Who to maintain Accounts and Records under GST The every person who get himself registered under Model GST Law [ section 42 of Model GST Law] What to maintain in Accounts and Records under GST  True and Correct Account of I. Production or manufacture of Goods II. inward or outward… Read More »

Bank can’t go to civil court to settle property claim if covered by SARFAESI Act

By | October 24, 2016

Held It is possible that a suit is filed before an appropriate civil court regarding the title to an immovable property and such immovable property later becomes the subject-matter of a bank’s claim. At the time of institution of the civil suit, the bank may not have had any claim or the property may not… Read More »

Filing of Appeal before CESTAT -E Book Guide

By | October 24, 2016

Filing of Appeal before CESTAT Forms Part-IV 1. Introduction: 1.1 In this e-book, various forms specified for filing appeals by the party or the Department or filing memorandum of Cross objections before Tribunal under the relevant sections of Customs Act, 1962, Central Excise Act, 1944 and the Finance Act, 1994 have been given 1.2 The… Read More »