M/s Sundharams Private Limited (AAR) 2020 ITL (GST) 776
Whether applicant is entitled to avail Input Tax Credit under CGST in respect of taxes to be paid on....
Who is a 'Distinct Person' under GST
The concept of ‘Distinct Person’ has been newly introduced under the GST law. Under GST law, a sup....
Who is 'Related Persons' in GST
The term ‘Related Person’ has been defined in Explanation to Section-15 of CGST Act, 2017. As per....
RBI extends restructuring provisions of MSME loans
The Reserve Bank of India (RBI) in its second bi-monthly monetary meet held on August 6, 2020 provided a fresh....
GSTN issued advisory on the Functionality to file Revocation Application under Removal of Difficulty
In view of the Removal of Difficulty Order No. 01/2020 dated 25.06.2020, the restriction on filing revocati....
M/s M.V. Infra Services Pvt. Ltd. (AAR-Kar) 2020 ITL (GST) 136
GST is chargeable at the rate of 18% on services to be provided under sub-contract to main contractor, who in....
HRA- What is House Rent Allowance, HRA Exemption & Deduction
HRA- What is House Rent Allowance, HRA Exemption & Deduction The concept of Hou....
Penalty under section 271(1)(c) not sustainable where notice issued by AO does not specify the limb under which the penalty has been initiated
Penalty under section 271(1)(c) is not sustainable where notice issued by A.O. does not specify the limb under....
Extension of due date of ITR for AY 2019-20
Due date of filing ITR for A.Y. 2019-20 has been extended from 31st July 2020 to 30th September 2020. ....
No penalty under section 271D& 271E for cash loans from close relatives
ITAT Bangalore in the case of Savita S. Gangadshetti v. Joint CIT held that the violation of section 269SS &am....