Form GSTR-9A
FORM GSTR-9A (See rule 80) Annual Return (For Composition Taxpayer) Pt. I Basic Details 1 Financial Year 2 GSTIN
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Format of GSTR-9- Annual return under GST
1[FORM GSTR‑9 (See rule 80) Annual Return Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name GSTR 3B Trade
Read MoreApplicability of GST Audit
Rule 80(3) of CGST Rules uses the expression “every registered person whose aggregate turnover during a financial year exceeds two
Read MoreLegal Provision of GST Audit
There are Two important provisions which are relevant and important in this context are Section 35(5) and Section 44(2) of
Read MoreTaxation of Lottery under GST Acts
Whether CGST Act, 2017 and IGST Act,2017 to the extent proposing to tax lottery is beyond the Constitutional definition of
Read MoreRevised return validly filed pursuant to notice u/s. 153A after Search & Seizure, is accepted, defects found in original return cannot be considered for imposing penalty u/s. 271(1) ©
The assessee filed return of income declaring a huge loss. Pursuant to the search and seizure operations u/s.132 and issuance
Read MoreInput on Civil foundation for Plant & Machinery is not Allowed Held in Advance Ruling
The argument of the applicant to treat civil structures as structural support for plant & machinery is not tenable. The
Read MoreFair Market Value of property to be consider on the date of Execution of Agreement and not on the date of Registration
The assessee has entered into agreement to sale of its factory line and building on 14–8‑2007 wherein consideration of Rs.
Read MoreDoctors attending the medical conferences is allowable expenditure U/s 37
AO noted that assessee had incurred various expenses towards appointment of faculty doctor or assessee ‘s consultant doctor in a
Read MoreTurnover Limit has been Increased to Rs.1 Crore for Composition Scheme
an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed One Crore rupees, may opt
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