Incongruent provisions of limitation under CGST Act may lead to terrible and severe damage, and have snatched precious life of a senior CGST Officer.

Ministry of Finance, under the Department of Revenue, issued a notification on December 3, 2024, granting permission to Aditya Birla Sun Life Mutual Fund (the reporting entity) to perform ...

Reserve Bank of India (RBI) issued a circular on December 4, 2024, announcing an amendment to its framework for small value digital payments in offline mode. This update enhances the limits for UPI ...

December 04, 2024 Implementation of Section 51A of UAPA,1967: Updates to UNSC’s 1267/ 1989 ISIL (Da’esh) & Al-Qaida Sanctions ...

A “specified digital platform” has been defined to mean digital platform as specified by the Board, which has a mechanism in place to take preventive as well as curative action, to the satisfaction of ...

Subject: Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of ...

At the very outset, this brief, brilliant, bold and balanced judgment authored by Hon’ble Mr Justice Abhay S Oka for a Bench ...

The Direct tax Vivad se Vishwas Scheme, 2024 has been notified by CBDT in pursuance of the announcement made in the Union Budget 2024-25 by Finance Minister Smt. Nirmala Sitharaman. It is also known ...

Section 169 of CGST and SGST Act, 2017, deals with service of order, notice etc and is similar to provisions in Central Excise Act, 1944 (Section 37C). However, in GST law, the concept of deemed ...

Cancellation of GST registration is a process of de-registering a business entity from the Goods and Services Tax (GST) system. A GST registration can be cancelled for various reasons, which are: 1.

ITAT Kolkata held that imposition of penalty under section 271 (1) (b) of the Income Tax Act justified as no plausible explanation was given by the assessee for non-compliance of notices served by AO.

Applicability of GST and how corporate guarantees are valued under the law. Pro-rating GST liability among co-guarantors—a major relief for businesses. GST implications when a foreign holding company ...