Extension of due date of GSTR 7 till 12th April 2019
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Extension of Due date of GSTR 1 of Taxable persons having turnover more than Rs. 1.5 Crores to 13-04-2019
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Only declaration by first subscriber(s) and director(s) in INC-9 is mandatory and affidavit is NOT required to be filed. It may be noted while filing SPICe forms for incorporation of Companies.- MCA
Stakeholders are requested to please note that Filing of affidavits (from each of the subscribers to the memorandum and from persons named as the first directors, if...
ITR -1 and ITR -4 is now available for e – filing and its analysis
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Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 (first supplies of goods or services or both upto an aggregate turnover of fifty lakh rupees made on or after the 1st day of April in any financial year)issued
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Having regard to the manner in which the Assessing Officer has issued notice under section 274 r.w.s. 271(1)(c) of the Act without striking off the irrelevant words, the penalty proceedings show a non-application of mind by the Assessing Officer and is, thus, unsustainable.- ITAT Delhi
[docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/04/ITAT-Delhi-05.04.2019_2019-1.odt” comments=”true” SVG=”true”] To Dowload , Shree Mahadev Cotex Vs ITO. ITA No. 6447/Del/2018...
ITR forms for AY 2019-20 notified by CBDT
The Central Board of Direct Taxes (CBDT) has notified the ITR forms for AY 2019-20. To download the ITR forms notified by the CBDT click...
Even if no activity has been carried out by the assessee-society towards its objects, it would not make the assessee-society disentitle for approval under section 80G of the I.T. Act. – ITAT Delhi
[docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/04/ITAT-Delhi-04.04.2019-2.odt” comments=”true” SVG=”true”] To Download, Kedar Educational Society. Vs The CIT (Exemption), Chandigarh. ITA No. 7708/Del/2018...
ICAI has issued Exposure Draft for Accounting Standard (AS) – 17 Leases
The Accounting Standard Board of ICAI has finalised AS 17, Leases, taking Ind AS 17, Leases, notified by MCA as the base. The ASB decided...
Compliance Calender for the month of April, 2019
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Merely recording of the conclusion and not the reasoning makes the order of the CIT(A) invalid and the same transfered back to CIT(A) for fresh adjudication. – ITAT Delhi
Facts of the case: The Ld. CIT(A) passed the impugned orders ex parte on the ground that the assessee did not show any interest in...
Where the notice issued by the CIT(A) was not served on the assessee and the CIT(A) passed the order ex-parte on the non appearance of the assessee. The same remanded back to the CIT(A) – ITAT Delhi
Facts of the case : Notice of hearing was sent to the assessee on 02.08.2018 by Speed Post. However, the same was returned back with...
CBDT extends the AADHAR PAN linking till 30th September 2019
Circular No.6/2019 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ***** North Block, New Delhi, the 31st...
Introduction of AGILE form by MCA vide Companies (Incorporation) Third Amendment Rules 2019
The Ministry of Corporate Affairs has notified the Companies (Incorporation) Third Amendment Rules 2019 in which Rule 38A has been introduced. In this rule, while...
Companies (Indian Accounting Standards) Amendment Rules, 2019
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Circular No.96/2019 Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
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Circular No. 95/2019- Seeks to clarify verification for grant of new registration.
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Circular No. 94/2019 – Seeks to clarify certain refund related issues under GST.
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Notification no. 16/2019-Central Tax ,dt. 28-03-2019 – Seeks to make Second Amendment (2019) to CGST Rules.
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Notification No. 09/2019-Central Tax (Rate) ,dt. 29-03-2019 Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate).
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Notification No. 08/2019-Central Tax (Rate) ,dt. 29-03-2019 Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
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Notification No. 07/2019-Central Tax (Rate) ,dt. 29-03-2019 – Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector.
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Notification No. 06/2019-Central Tax (Rate) ,dt. 29-03-2019 – Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
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Notification No. 05/2019-Central Tax (Rate) ,dt. 29-03-2019 – Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.
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Notification No. 04/2019- Central Tax (Rate) dated 29.03.2019 – Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector
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