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Income TaxIncome TaxLatestRecent Case Laws

Where the order is passed ex parte making an addition of Rs. 6 Lacs, the case is remanded back to CIT(A) directing it to provide final opportunity of being heard to the assessee

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by Team Taxcharcha01095
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Income TaxIncome TaxLatestRecent Case Laws

Where the notice issued u/s 271(1)(c) read with section 274 of the act does not specify whether the penalty is for concealment of income or for furnishing of inaccurate particulars of income, the same is bad in law and no penalty can be levied.

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by Team Taxcharcha03155
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CGST CircularsGSTGSTLatest

Circular no.121/2019-GST – Clarification related to supply of grant of alcoholic liquor license

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by Team Taxcharcha0771
The CBIC has released the clarification in which the issue of GST related to supply of grant of alcoholic liquor license has been clarified. To...
CGST CircularsGSTGSTLatest

Circular no. 120/2019-GST – Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017

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by Team Taxcharcha0563
The CBIC has issued the clarification in which it has been stated that the explanation having been inserted under section 11(3) of the CGST Act,...
CGST CircularsGSTGSTLatest

Circular No. 119/2019-GST – Taxability of supply of securities under securities lending scheme

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by Team Taxcharcha0819
The CBIC has clarified the position regarding the levy of GST on the services related to supply of securities under securities lending scheme 1997. It...
CGST CircularsGSTGSTLatest

Circular No. 118/2019 – GST – Determination of place of supply in case of software / design services related to Electronic semi conductor and Design Manufacturing (ESDM) Industry

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by Team Taxcharcha0493
In circular no. 118/2019-GST, the CBIC has clarified that place of supply of software / design by supplier located in taxable territory to service recipient...
CGST CircularsGSTGSTLatestUncategorized

Circular no. 117/2019-GST – GST exemption on DG shipping approved maritime courses conducted by Maritime Training Institutes of India

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by Team Taxcharcha0977
On 11th October 2019, the CBIC has issued the clarification regarding the exemption from GST on the DG shipping approved maritime courses conducted by Maritime...
CGST CircularsGSTGSTLatest

Circular no. 116/2019 – Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors

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by Team Taxcharcha0765
In this circular, the CBIC has issued the clarification with respect to the chargeability of GST on the donation received from the individual donors by...
CGST CircularsGSTGSTLatest

Circular no. 114/2019 – Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

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by Team Taxcharcha0597
In this circular, the CBIC has issued the clarification regarding the support services relating to exploration, mining or drilling of petroleum crude or natural gas...
CGST Tax NotificationsGSTGSTLatestTax Notifications

Notification No. 49/2019-Central tax – New ITC credit rules, retrospectively replacement of GSTR 3B with GSTR 3

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by Team Taxcharcha01285
The CBIC has notified the notified the new ITC credit rule regarding the availment of ITC over and above the ITC reflected in GSTR 2A...
CGST Tax NotificationsGSTGSTLatestTax Notifications

Notification No. 48/2019-Central tax – Extension of prescribed due date for GST returns in the state of Jammu & Kashmir

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by Team Taxcharcha0478
The CBIC has notified the due date for the GST returns for the state of Jammu & Kashmir which are as follows:- Description Month Due...
CGST Tax NotificationsGSTGSTLatestTax Notifications

Notification No. 47/2019-central tax – Optional GST annual return of FY 2017-18 and 2018-19 for turnover of upto Rs. 2 Crore

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by Team Taxcharcha01406
The CBIC has notified the much awaited recommendation of the GST council meeting in which it has been decided that the taxable persons are not...
CGST Tax NotificationsGSTGSTLatestTax Notifications

Notification no. 45/2019-Central tax – Prescribing due date for GSTR 1 for dealers having annual turnover below Rs. 1.5 Crores

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by Team Taxcharcha0569
The CBIC has notified the due date for the GSTR 1 for the dealers having annual turnover of upto Rs. 1.5 Crores for the period...
GSTLatest

Notification no. 43/2019-central tax – Excluding manufacturers of Aerated water from composition scheme

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by Team Taxcharcha0635
Central Board of Indirect Taxes and Customs (CBIC) has excluded the manufacturers of aerated water from the purview of composition scheme vide notification no. 43/2019-central...