Table of Contents Wrongly paid tax in GST vis a vis interestCoverage of section 77 of CGST ActWhen supply is correctly assessed but tax is paid wrongly: Wrongly paid tax in GST vis a vis interest Place of supply is the base criteria to decide
Table of Contents Case Covered:Facts of the case:Download the copy:Observations of the court: Case Covered: Kaish Impex Private Limited Versus The Union of India Facts of the case: The Petitioner has challenged the action of the authorities under the Central Goods and Service Tax, Mumbai
Table of Contents Case covered:Facts of the case:Download the copy:Observations of the court: Case covered: Magma Housing Finance Ltd. Versus Union of India & Ors. Facts of the case: It has been brought to my notice that particular coordinate Bench judgment of Calcutta High Court
Clause by Clause Comparison of the Reporting Companies (Auditor’s Report) Order 2020 vis a vis Previous CAROs CARO 2003 2015 2016 2020 ISSUE DATE June 2003 10 April 2015 29 March 2016 25th February 2020 EFFECTIVE DATE July 2003 Audits of FY 2014-15 and onwards
Table of Contents 2A Converter –Party wise Reconciliation –Invoice wise Reconciliation –Utility for compliance of Rule 36(4) – 2A Converter – When documents are downloaded from the GSTN portal (i.e. 2A), it is not compatible with further analysis/scrutiny. This utility helps in making it compatible,
Table of Contents Case Covered:Facts of the case:Download the copy:Observations of the court: Case Covered: THE NODAL OFFICER Versus The Goods and Service Tax Council Facts of the case: The present Misc. Civil Applications have been filed by the applicants – original respondents praying for
Table of Contents Case covered:Facts of the case:Observations of the court:Download the copy: Case covered: M/s Jagadamba Hardware Stores Versus Union of India Through Deptt. of Central Revenue Facts of the case: Brief facts which led to the filing of the present writ petition is
Table of Contents MINISTRY OF CORPORATE AFFAIRS ORDER1. Short title, application, and commencement:-2. Auditor’s report to contain matters specified in paragraphs 3 and 4:-Download the copy:- MINISTRY OF CORPORATE AFFAIRS ORDER S.O……………(E).—In exercise of the powers conferred by sub-section (11) of section 143 of the Companies Act,
Table of Contents Introduction: GST new returnFile annex IMatch Annex IIFile RET 01:Amendments in GST new return Introduction: GST new return Trial for GST new return is live on the GST portal. This is only a trial version. It is expected that new GST return will resolve
litigation course on GST We got a tremendous response to our erstwhile course. Now we are in a matured environment. Litigation is taking hold on normal compliances. GST notices are frequent and the department is strict for compliance. In our endeavor to handhold professionals, we
