Taxcharcha

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CGST Tax NotificationsGSTTax Notifications

Notification No. 23/2019-Central Tax-CBIC extends the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019

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CGST CircularsGST

Circular No. 99/18/2019-GST-extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.

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CGST CircularsGSTGSTLatest

Circular no. 98/17/2019-manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules

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CGST Tax NotificationsGSTGSTLatestTax Notifications

Notification no. 22/2019-Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019

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CGST Tax NotificationsGSTGSTLatestTax Notifications

Notification no. 21/2019- procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019

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Income TaxRecent Case Laws

That the return of notices issued under Section 133(6) unserved by the postal authorities is not sufficient to reach to the conclusion that sales to those parties are not genuine where the assesse has provided all the documentary evidence to prove genuineness of the sales. Further, disallowance on the ground of non-genuine sales cannot be a basis for addition u/s 68 of the Income Tax Act, 1961 – ITAT Delhi

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    [docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/04/ITAT-Delhi.odt” comments=”true” SVG=”true”]   To Download, M/s Singhal Exim Pvt.Ltd., Vs. Income Tax Officer, ITA No.6520/Del/2018...
Income TaxLatest

Where the High Court has framed substantial question of law in respect of the additions confirmed by the ITAT, penalty u/s 271(1)(c ) of the Income Tax Act cannot be levied as the same are on debatable and disputable issues on which difference of opinion can legitimately exist – ITAT Dellhi

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    [docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/04/Bombay-HIgh-Court.odt” comments=”true” SVG=”true”]   To Download, GE Packaged Power Inc. Vs. DCIT (International Taxation)...