Below is complete guide on the scheme Extension of time limit for Non-filers of GSTR 4 (Return to be filled by Composite Dealer) As per notification No. 02/2023 (Central Tax) dated 31.03.2023 where a registered person fails to furnish GSTR 4 for the quarters from July 2017 till March 2022 by the due date can […]
A summary of the decisions taken are presented below – “The site is for information purposes only and does not provide legal advice of any sort. Viewing this site, receipt of information contained on this site, or the transmission of information from or to this site does not constitute an attorney-client relationship. The information on […]
S.B. Patel JV Laxmi Construction Vs A.C.I.T. (ITAT Ahmd. ITA No. 418/AHD/2022) The assessee had shown advance of Rs.3.50 crores in the year in respect of which TDS was deducted by the corresponding party. Certainly, the assessee is not eligible of the amount of TDS deducted on the amount of advance received by the assessee […]
The GSTN vide Advisory dated July 07, 2023 has issued an Important Update on Geocoding Functionality Now Live for All States and Union Territories. GSTN is pleased to inform that the functionality for geocoding the principal place of business address is now live for all States and Union territories. This feature, which converts an address or description of […]
M/s. Modicum Enterprise (OPC) Private Limited v. Deputy Commissioner of State Tax/Assistant Commissioner of State Tax [M.A.T No. 1828 of 2022 with I.A. No. CAN 1 of 2022 dated December 22, 2022] The Hon’ble Calcutta High Court has held that the assessee cannot be penalized by demanding a late fee under Section 47 of the […]
Mukesh Padamchand Sogani vs Assistant Commissioner of Income Tax [ITA No.29/PUN/2022] Where a sum of Rs. 8.21 lakhs was duly deducted at source by the employer from salaries credited/paid to the assessee for the year under consideration, the benefit of such tax deducted at source had to be allowed in intimation under section 143(1), notwithstanding […]