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Notification No. 22/2015-2020
Notification No. 22/2015-2020 Subject: Amendment in import policy of items under Exim Code 8528 72 of Chapter 85 of ITC (HS), 2017, Schedule-I (Import Policy). S.O.I: in the exercise of powers conferred by Section 3 of FT (D&R) Act, 1992 read with paragraph 1.02 and
Trade Notice No. 20/2020-21
Trade Notice No.: 20/2020-21 To, All Members of the Trade All DGFT RAs All Customs Authorities Subject: Procedure and Criteria for submission and approval of applications for export of Diagnostic Kits Reference is invited to the DGFT Notification No. 09 dated 10.06.2020 restricting the export
Circular No. 34/2020-Customs
Circular No. 34/2020-Customs To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs & Central tax, All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive), All Principal Commissioners/ Commissioners of Customs & Central tax, Madam/Sir, Subject: 2
Trade Notice No. 21/2020-21
Trade Notice No.: 21/2020-21 To, All Members of the Trade All DGFT RAs All Customs Authorities Subject: Procedure and Criteria for submission and approval of applications for the export of Medical Goggles. Reference is invited to the DGFT Notification No. 21 dated 28.07.2020 restricting the
Trade Notice No. 22/2020-21
Trade Notice No.: 22/2020-21 To, All Members of the Trade All DGFT RAs All Customs Authorities Subject: Procedure and Criteria for submission and approval of applications for the export of 2/3 Ply Surgical Masks. Reference is invited to the DGFT Notification No. 21 dated 28.07.2020
Refund of Inverted Duty Structure to be allowed on Input Services also
Refund of Inverted Duty Structure to be allowed on Input services also Gujrat High Court in VKC Footsteps India Private Limited on 24-07-2020 has pronounced as under: 1. Section 54(3) allows refund of any unutilized ITC but Rule 89(5) restricts refund to Inputs. [Para 23]
Decision Analysis: VKC Footstep India P Ltd Vs UOI
Decision Analysis VKC Footstep India P Ltd Vs UOI 2020 Gujarat High Court Section 54(3)(ii) and Rule 89 of CGST Rule 2017 Refund of ITC on Service in Inverted Duty Structure अभी एक गुजरात हाई कोर्ट का निर्णय आया है जिसमे Sec 54(3)(ii) के हिसाब
Notification No.63/2020-Customs (N.T.)
Notification No.63/2020-Customs (N.T.) [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No.63/2020-Customs (N.T.) New Delhi, the 30th of July, 2020 G.S.R.
9th Revised Background Material on GST Volume-II: ICAI
9th Revised Background Material on GST Volume-II: ICAI Chapter 12 Assessment Sections 59. Self-assessment 60. Provisional assessment 61. Scrutiny of returns 62. Assessment of non-filers of returns 63. Assessment of unregistered persons 64. Summary assessment in certain special cases Rules 98. Provisional Assessment 99. Scrutiny
Notification For Date extension and Relief to Senior Citizen
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 29th July 2020 TAXATION AND OTHER LAWS S.O. 2512(E).– In exercise of the powers conferred by sub-section (1) of section 3 of the Taxation and Other Laws (Relaxation of Certain
GST Audit Checklist
GST Audit Checklist Client’s Name Financial / Accounting Year Audit Checklist S.NO. Points To be Checked Checked By Yes No NA Remark 1 GST Registration Certificate 1.1 Have you checked whether the Supplier has applied for New Registration or has
Gujarat HC in the case of Material Recycling Association of India
Intermediary Services in Cross Border Transactions are liable to CGST & SGST and it is not ultra vires Gujarat HC upholds that intermediary services in cross border transactions are liable to CGST & SGST and it is not ultra vires – Bombay HC decision is