Table of Contents Analysis of GSTR-2B and Its Practical ImplicationsBackground of GSTR 2BWhat is GSTR 2BWhy GSTR 2B?How to Download GSTR 2BRead & Download the full copy in pdf: Analysis of GSTR-2B and Its Practical Implications Background of GSTR 2B GST Council, in its 39th
Table of Contents Case Covered:Facts of the case:Observations of the Court:The Decision of the Court:Read & Download the full Decision in pdf: Case Covered: M/s.The Cholamandalam MS General Insurance Company Limited Versus Ramesh Babu Facts of the case: The present Civil Miscellaneous Appeal on hand
Table of Contents Case Covered:Facts of the Case:Observations of the Court:The decision of the Court:Read & Download the full Decision in pdf: Case Covered: Assam Cricket Association Versus The Union of India Facts of the Case: The petitioner Assam Cricket Association is an assessee under
Circular No. 41/2020-Customs To, All Principal Chief Commissioners/ Chief Commissioners of Customs. Principal Director General / Directors General of Customs. Principal Commissioners/ Commissioners of Customs. Subject: Auto Let Export Order under Express Cargo Clearance System (ECCS) – reg. In order to facilitate exports by courier
Order: Extension of time for Holding of Annual General Meeting (AGM) for the Financial Year ended on 31.03.2020 Whereas sub-section (1) of section 96 of the Companies Act, 2013 (the Act) provides, inter-alia, that every company, other than a One Person Company, shall in each
Refund of Unutilized ITC whether to be allowed to the supplier only? Gujrat High Court in Britania Industries Limited discusses this issue on 11-03-2020 in the context of section 54(3), which says that a registered person shall be allowed refund of unutilized ITC as the
Table of Contents IntroductionFinal RegistrationCancellation of provisional registration Introduction REG 25 is a certificate of provisional registration under GST. Every taxpayer registered under excise/VAT/service tax enrolls on a common portal. He provides his email ID and mobile number for verification purposes. On enrollment: Taxpayer gets
Table of Contents IntroductionRequirement to file FORM GST REG 21Procedure for application Introduction Form REG 21 is application for revocation of cancellation of registration under GST. What does revocation mean? Revocation means official cancellation. So revocation of cancellation of registration means reversal of decision to
Table of Contents Annual Return: Section 92 of Companies Act, 2013Annual ReturnContents of Annual returnFormat of Annual ReturnThe signing of Annual ReturnCertificate of CorrectnessExtracts of Annual ReturnPenalty for Non-FilingText of Section 92 of Companies Act, 2013Read the Copy: Annual Return: Section 92 of Companies Act,
Table of Contents IntroductionWho can cancel the registration?Cancellation by TaxpayerCancellation by Tax OfficerProcedure for cancellationDetails required for filing Introduction Cancellation of GST registration means a taxpayer is not registered anymore. He need not to collect or pay tax anymore. But why does the taxpayer wish
