Notification No. 16/2020-Central Tax – Third Amendment to CGST Rules
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Author : Team Taxcharcha
Notification No. 15/2020-Central Tax – Extension of time limit for filing GST Annual Return and GST Audit for FY 2018-19 till 30-06-2020
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 15/2020 – Central Tax New Delhi, the...
FAQs and Process of filing Form CAR
With effect from 23rd March 2020, the Ministry of Corporate Affairs has deployed the web form CAR (Company Affirmation of Readiness) towards COVID 19 in...
Notification No. 14/2020-Central Tax – Implementation of QR code to be extended till 01-10-2020
NOTIFICATION New Delhi, the 21st March, 2020 No. 14/2020–Central Tax G.S.R. 197(E).—In exercise of the powers conferred by the sixth proviso to rule 46 of...
Notification No. 13/2020-Central Tax – Deferment of E-invoicing till 01-10-2020
NOTIFICATION New Delhi, the 21st March, 2020 No. 13/2020–Central Tax G.S.R. 196(E).—In exercise of the powers conferred by sub-rule (4) of rule 48 of the...
Notification No. 12/2020-Central Tax – Furnishing of Information by Composition taxable persons
G.S.R. 195(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government,...
Notification No. 11/2020-Central Tax – Procedure for Corporate debtors under Corporate Insolvency Resolution process
NOTIFICATION New Delhi, the 21st March, 2020 No. 11/2020–Central Tax G.S.R. 194(E).—In exercise of the powers conferred by section 148 of the Central Goods and...
Notification No. 10/2020-Central Tax – For the taxable persons of UT of Daman & Diu and Dadra & Nagar Haveli
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 21st March, 2020 No. 10/2020–Central Tax G.S.R. 193(E).—In...
Filing of Web Form CAR (Company Affirmation of Readiness towards COVID-19) by Companies and LLPs
In order to generate greater awareness and confidence on the state of readiness, the Ministry of Corporate Affairs is in the process of developing and...
Restriction of entry into Income Tax Office at Civic Centre, Delhi
In a precautionary measure by the Department, the entry to the Income Tax Office at Civic Centre, Delhi has been restricted as one Inspector working...
Forms required to submit for availing benefit under ‘DIRECT TAX VIVAD SE VISHWAS’ Scheme will be available in the e-Filing soon
After the President gives accent to the Direct Tax Vivad Se Vishwas Act, 2020 on 17th March, 2020, the Income Tax Efiling Website has updated...
The Direct Tax Vivad Se Vishwas Act 2020
The Direct Tax Vivad Se Vishwas Act 2020 has received the assent from the President of India on 17-03-2020. To download and view the Act,...
the provisions of Sec.2(22)(e) were not applicable since the payment was mere reimbursement of expenditure by M/s PHL – ITAT Mumbai
The provisions of Sec.2(22)(e) were not applicable since the payment was mere reimbursement of expenditure by M/s PHL. However, Ld. CIT(A) proceeded on wrong footing...
Service of notice upon a dead person under section 142(1) would not authorise him to assume jurisdiction to pass assessment order on the Legal Representatives – ITAT Ahemdabad
It is found that before service of notice under section 142(1), assessee had already expired. His legal heirs did not file return for this assessment...
Where the assessee provided all the confirmation of the creditors at the CIT(A) level, the orders of the lower authorities set aside and send back for reconsideration – ITAT Delhi
During the assessment proceedings, the Assessee fails to provide confirmation of 04 creditors and the AO added the whole amount of creditors to its income....
Where assessment is framed without reference to any incriminating document or material found during search, the assessment is academic in nature- ITAT Delhi
Where the CIT(A) decided the appeal that that no assessment could be framed under section 153A because no incriminating document was found during the course...
Appeal withdrawn from ITAT as the same is filed to be settled under Vivad Se Vishwas Scheme- ITAT Delhi
Three appeals is withdrawn from ITAT Delhi as the assessee is availing the Vivad Se Vishwas Scheme, 2020 for the purpose of settlement of issues...
39th GST Council Meeting – Change in Rates
PRESS RELEASE ON GST RATES ON CERTAIN GOODS AND SERVICES IN 39TH GST COUNCIL MEETING ON 14TH MARCH, 2020 GST Council in the 39th meeting...
39th GST Council Meeting – Law and Procedure related changes
39th Meeting of the GST Council, New Delhi 14 March, 2020 *** PRESS RELEASE (Law and Procedure related changes) The GST Council, in its 39th...
LLP Settlement Scheme, 2020- MCA
Introduction: The Central Government in exercise of its powers under Section 460 of the Companies Act, 2013 has decided to introduce a scheme called “LLP Settlement Scheme,...
Relaxation of additional fees and extension of last date of filing of Forms MGT-7 and AOC-4- MCA
Keeping in view of the requests received from various stakeholders stating that due to disturbances in internet services and the normal work was affected in...
Guidance note on Audit of Banks – 2020 Edition
The Institute of Chartered Accountants of India (ICAI) has published the Guidance note on Audit of Banks – 2020. To download the Guidance note, click...
Registration u/s 12AA of the Income Tax Act, 1961
Registration u/s 12AA of the Income Tax Act, 1961 nowhere stipulates that the trust should carry on certain charitable activities. The object of the “proposed”...
MCA notified Companies (Auditor’s Report) Order, 2020
The Ministry of Corporate Affairs has notified the Companies (Auditor’s Report) Order 2020 on 25th February 2020 which will be effective from the date of...
GSTR 9 and GSTR 9C for FY 2018-19 – Current problems in the GST Annual returns forms
As we all know that the GST professionals have just concluded the mammoth task of finalising and filing the GST Annual returns and GST Audit...