The 35th GST Council convened on June 21, 2019 was the first meeting after formation of the new government. The following are the key takeaways from this meeting:A. Extension of due dates of various returns1. The due date of filing annual return and reconciliation...

Legal Precedents’ Series Issue 9| Writs, NAA and AAR Period: May 2019 June 21, 2019 To Read More, Please click on the below mentioned link: NITYA's Insight l Legal Precedents' Series_Issue 9 (Writs, NAA and...

Professional tax is a direct tax levied by the State Governments in India. A salary earning person or a professional such as chartered accountant, lawyer, doctor etc. is required to pay such tax. Each State has its own mechanism for levy and collection of professional...

This is to apprise you on recent developments in respect of ‘new GST return system’ (‘new return system’), which has been on cards for quite some time.The basic design of this new return system was approved by GST Council in its 27th meeting and the key features and...

It is a common practice for developers or landowners giving property on rent, to recover electricity charges. While renting of property (non-residential) and its maintenance is subject to Indirect Taxes, sale and transmission of electricity is exempt.In a recent...

This is to apprise you about a recent judgement of Mumbai CESTAT in case of State Street Syntel Services Private Limited v. CCE 2019-TIOL-1468-CESTAT-MUM. The Tribunal was dealing with the issue of eligibility of refund of Swachh Bharat Cess (‘SBC’) incurred on input...

With the introduction of GST, the Government removed entry barriers at State borders to smoothen the movement of goods. At the same time, the Government apprehended and intended to plug any plausible tax evasion. Consequently, the Government introduced e-way bill...

This is in continuation to our update shared vide the trailing mail that taxpayers can make inter-state procurement of diesel under Form-C. Vide this update, we wish to inform you the recent developments in this regard:* In a recent case DPJ-NKC (JV) v. CCT, Odisha,...