Posts Tagged ‘Transition’

Notified Area Authority distinct from Local Authority and Govt. Authority

Posted On May 7th, 2024

Note – The Area Development Authority is not akin to the municipality constituted under Article 243Q(1) of the Constitution of India. In view of the decision of the Hon’ble Apex […]

Refund cannot be rejected just because it falls under other categories

Posted On March 6th, 2024

Note – Refund claim of amount deposited under protest on refusal of Revenue to transition unadjusted TDS credit to GST, cannot be rejected on the ground that the application was […]

Compensation Cess Under GST not exempted on imports by SEZ unless specifica...

Posted On January 9th, 2024

Note – A conjunctive study of Section 26(1)(a), 2(zd) of SEZ Act, 2005 and Section 2(15) of Customs Act, 1962 would pellucidly tell us that the phrase ‘duty of customs’ […]

Goods cannot be detained for non payment of SGST when place of supply linke...

Posted On November 24th, 2023

Note – Where the supply is made on the direction of a 3rd party, then the place of the principal or the 3rd party shall be the place of supply […]

While retrospective amendments possible for curing defects amendment to be ...

Posted On October 25th, 2023

Note – Section 19 of the Constitution (101st Amendment) Act, 2016 and Article 246A enacted in exercise of constituent power, formed part of the transitional arrangement for the limited duration […]

Limitation for filing appeal starts from date of service of order and not d...

Posted On August 10th, 2023

Note – Rule 108 no doubt prescribes that the appeal has to be filed electronically, but it nowhere prescribes that the same is to be filed only after the impugned […]

Performance of obligation by a party in a joint venture does not result in ...

Posted On August 9th, 2023

Note – Performance of a party in the joint venture agreement does not amount to a contractor-contractee or principal-agent relationship between the coventurer and the joint-venture, which is a pre-requisite […]

No ITC for current management of a company that arose prior to approval of ...

Posted On July 20th, 2023

Note – The petitioner cannot claim ITC for the period prior to the date on which the National Company Law Tribunal has approved the resolution plan of the Petitioner.   […]

Differential GST on works executed by contractor post 01.07.2017 to be reim...

Posted On June 5th, 2023

Note – The tax component is an independent component which the petitioners/works contractors do not retain as a profit and is a statutory payment to be made. Looking into the […]

UDF not a consideration for any service and is a statutory levy

Posted On May 21st, 2023

Note – While there is neither any compulsion to levy development fee nor is the collection conditional upon its deposit in the government treasury, the absence of these features does […]

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