| 17 January 2023 |
CBIC clarifies taxability and applicable rates on various goods and services under GST [ 192 kb ] |
GST |
| 10 January 2023 |
DGFT notifies revised Appendix 4R on account of recommendations of the RoDTEP Committee [ 67 kb ] |
IDT |
| 30 December 2022 |
CBIC notifies amendments and issues clarifications pursuant to the 48th GST council meeting recommendations [ 364 kb ] |
GST |
| 19 December 2022 |
48th GST Council meeting: Key recommendations and decisions [ 268 kb ] |
GST |
| 08 December 2022 |
RoDTEP scheme expanded to include chemicals, pharmaceuticals and articles of iron and steel sectors [ 67 kb ] |
IDT |
| 24 November 2022 |
CG appoints the Competition Commission of India as new anti-profiteering authority under GST [ 86 kb ] |
GST |
| 24 November 2022 |
Hiring sports persons for appearance at events tantamount to supply of manpower services exigible to service tax – SC [ 317 kb ] |
IDT |
| 24 November 2022 |
Bombay HC grants refund of IGST paid on capital goods imported under EPCG scheme for July 2017 to October 2017 [ 315 kb ] |
Custom |
| 21 November 2022 |
Relief in average export obligation for EPCG Authorisation holders for FY 2021-22 [ 64 kb ] |
FTP |
| 21 November 2022 |
SC: Tax to be deducted under Section 194H on supplementary commission earned by agents [ 376 kb ] |
DT |
| 18 November 2022 |
DGFT issues instructions to regional offices for reduction in average annual export authorisation [ 962 kb ] |
FTP |
| 15 November 2022 |
Back-office and other support services provided on own account would not qualify to be an intermediary. Laws, related to intermediary, remain unchanged in pre-GST and GST era: Punjab and Haryana HC [ 164 kb ] |
GST |
| 12 November 2022 |
CBIC issues guidance note for verification of the transitional credits [ 207 kb ] |
GST |
| 12 November 2022 |
Central Board of Indirect Taxes and Customs (CBIC) clarifies the applicability of revised formula for refund under inverted duty structure (IDS) [ 138 kb ] |
GST |
| 10 November 2022 |
DGFT permits realisation of export proceeds in INR for availing benefits under various Export Promotion Schemes under the Foreign Trade Policy [ 112 kb ] |
FTP |
| 09 November 2022 |
Supreme Court explains the meaning of general public utility for claiming exemption by charitable organisations [ 453 kb ] |
DT |
| 07 November 2022 |
Delhi HC quashes the instructions prohibiting ISDs from transitioning CENVAT credit [ 150 kb ] |
GST |
| 02 November 2022 |
Supreme Court interprets the term 'solely' and settles the controversy regarding the eligibility of tax exemption to profit-oriented educational institutions [ 381 kb ] |
DT |
| 31 October 2022 |
CBIC clarifies that Form GST DRC-03 is not a valid mode for the payment of pre-deposit for filing appeals under the erstwhile excise and service tax law [ 96 kb ] |
IDT |
| 31 October 2022 |
GST registration is required in the particular state to execute works contract services – Odisha AAR [ 208 kb ] |
GST |
| 19 October 2022 |
Secondment arrangement Salary reimbursements to AEs not taxable as fees for technical services (FTS) - Delhi HC [ 372 kb ] |
DT |
| 15 October 2022 |
Supreme Court settles controversy on deductibility of employees’ contribution to provident fund and other welfare funds [ 402 kb ] |
DT |
| 12 October 2022 |
Liability to pay customs duty invocable when DEPB license is fake or forged – SC [ 197 kb ] |
Custom |
| 11 October 2022 |
Pre-deposit for filing an appeal under GST can be made by utilising electronic credit ledger - Bombay HC [ 166 kb ] |
GST |
| 11 October 2022 |
Amount in electronic ledger does not protect the taxpayer from levy of interest in case of delayed tax payment – Madras HC [ 194 kb ] |
GST |
| 07 October 2022 |
CBIC issues clarification regarding the SC’s decision on the classification of ‘relay’ [ 62 kb ] |
IDT |
| 07 October 2022 |
CBIC invites suggestions/comments on draft Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2022 [ 72 kb ] |
Custom |
| 30 September 2022 |
CBIC notifies certain amendments under GST, effective from 1 October 2022 [ 127 kb ] |
GST |
| 28 September 2022 |
Online gaming company challenges intimation notice and SCN issued by the DGGI demanding INR 21,000 crore before the Karnataka HC [ 117 kb ] |
GST |
| 28 September 2022 |
Validity of Foreign Trade Policy 2015-2020 further extended up to 31 March 2023 [ 72 kb ] |
FTP |
| 28 September 2022 |
CBIC issues clarification/guidelines to be considered for determination of classification of cranes [ 109 kb ] |
IDT |
| 26 September 2022 |
NAA confirms profiteering by DTH service provider for not passing on ITC benefit [ 329 kb ] |
GST |
| 26 September 2022 |
Classification of a product adopted at the supplier’s end shall be final and cannot be changed/questioned – SC [ 309 kb ] |
IDT |
| 23 September 2022 |
Furnishing detail of shipping bill is not required to claim a refund of unutilised ITC in case of export of electricity - Andhra Pradesh HC [ 319 kb ] |
GST |
| 22 September 2022 |
License fee for operating a hotel cannot be taxable under the category of renting of immovable property service – SC [ 307 kb ] |
IDT |
| 22 September 2022 |
Service tax not leviable on indivisible works contract for the period prior to the introduction of the Finance Act, 2007 - SC [ 307 kb ] |
IDT |
| 20 September 2022 |
CENVAT credit cannot be denied by the authorities once duty is paid by treating the activity as manufacture of goods – CESTAT [ 306 kb ] |
IDT |
| 16 September 2022 |
Data appearing on the income tax portal cannot be a basis for levying a penalty due to fraud or suppression under the service tax law – CESTAT [ 306 kb ] |
IDT |
| 16 September 2022 |
Modification of the original SCN after expiry of six years by issuing a corrigendum is not permissible under the law – Orissa HC [ 305 kb ] |
IDT |
| 16 September 2022 |
Claims for customs dues not forming part of CIRP shall stand extinguished – Delhi HC [ 354 kb ] |
IDT |
| 15 September 2022 |
Amount recovered from the employees towards third-party canteen services is not liable to GST, however, it is liable to GST if recovered from the contractual workers - Gujarat AAR [ 313 kb ] |
GST |
| 15 September 2022 |
Recovery of common area electricity charges by an RWA from the apartment residents are liable to GST- Haryana AAR [ 322 kb ] |
GST |
| 15 September 2022 |
Balance under the Electronic Credit Ledger cannot be utilised for mandatory pre-deposit under the erstwhile regime – CESTAT [ 307 kb ] |
IDT |
| 14 September 2022 |
Central Board of Direct Taxes issues additional guidelines on Section 194R of the Income Tax Act, 1961 [ 352 kb ] |
DT |
| 13 September 2022 |
Pursuant to the Supreme Court’s order, the CBIC issues guidelines to file/revise transitional forms [ 306 kb ] |
GST |
| 07 September 2022 |
Interest liability, disputed by taxpayer, cannot be raised without initiating adjudication proceedings -Jharkhand HC [ 308 kb ] |
GST |
| 06 September 2022 |
CBIC issues guidelines for launching prosecution under the CGST Act [ 323 kb ] |
GST |
| 06 September 2022 |
Relying upon the SC decision, Bombay HC directed taxpayers to use the transitional window for transfer of ISD credit as well [ 307 kb ] |
GST |
| 06 September 2022 |
No violation of the principles of natural justice if the taxpayer is aware of the transaction under scanner – Madhya Pradesh HC [ 307 kb ] |
GST |
| 06 September 2022 |
Suo motu extension orders passed by Supreme Court not applicable on interest on delayed refund under GST– Delhi HC [ 325 kb ] |
GST |
| 03 September 2022 |
Transportation service to the employees cannot be an input service related to manufacture of goods – SC [ 341 kb ] |
IDT |
| 02 September 2022 |
Communication including notice, order issued by the authorities should be signed; the extension of limitation period by the SC applies even to the condonable period- Delhi HC [ 306 kb ] |
GST |
| 01 September 2022 |
Power to detain or seize the goods and conveyance cannot be invoked for search and seizure of the godown – Allahabad HC [ 307 kb ] |
GST |
| 01 September 2022 |
ITC admissible on upfront lease premium paid for renting of immovable property - Tamil Nadu AAR [ 305 kb ] |
GST |
| 30 August 2022 |
No responsibility of tendering authority to mention HSN code while inviting tenders - Supreme Court [ 359 kb ] |
GST |
| 30 August 2022 |
Insolvency and Bankruptcy Code overrides the Customs law – SC [ 332 kb ] |
IDT |
| 30 August 2022 |
Supply by an outlet located in the Security Hold Area of the airport to outbound international passengers is taxable under GST, eligible for a refund- Delhi AAAR [ 308 kb ] |
GST |
| 29 August 2022 |
Refund can be claimed where tax is paid under the wrong head under GST - Andhra Pradesh HC [ 379 kb ] |
GST |
| 24 August 2022 |
Mens rea is an important ingredient for imposing penalty – CESTAT [ 330 kb ] |
IDT |
| 22 August 2022 |
Guidelines on issuance of summons under the CGST Act - CBIC [ 306 kb ] |
GST |
| 19 August 2022 |
CBIC issues guidelines for arrest and bail in relation to offences punishable under the CGST Act [ 339 kb ] |
GST |
| 18 August 2022 |
SOPs to implement WFH permission under revised SEZ Rules, 2006 [ 130 kb ] |
SEZ |
| 16 August 2022 |
Petitioner cannot be penalised for the inability of the Settlement Commission - Bombay HC [ 316 kb ] |
IDT |
| 16 August 2022 |
FTP benefits cannot be denied even if IEC obtained post rendition of services - Bombay HC [ 307 kb ] |
IDT, FTP |
| 16 August 2022 |
Director cannot be penalised when the lapse is on the part of the company – Bombay HC [ 308 kb ] |
GST |
| 09 August 2022 |
Supply of antivirus software in CD amounts to a deemed sale and not leviable to service tax – SC [ 309 kb ] |
IDT |
| 09 August 2022 |
Appeal cannot be dismissed merely due to procedural requirements- Orrisa HC [ 309 kb ] |
GST |
| 09 August 2022 |
Supreme Court directs the Union of India/GST Council to instruct states on electronic DIN system implementation [ 307 kb ] |
GST |
| 08 August 2022 |
Circular in contradiction to the notifications is bad in law – Karnataka HC [ 306 kb ] |
GST |
| 06 August 2022 |
Clarification on applicability of GST rates, exemption, and classification concerning various goods and services by the CBIC [ 333 kb ] |
GST |
| 06 August 2022 |
CBIC clarifies applicability of GST on liquidated damages, compensation received due to breach of contract [ 322 kb ] |
GST |
| 03 August 2022 |
E-invoicing mandatory for the taxpayers having turnover exceeding INR 10 crore w.e.f. 1 October 2022 [ 267 kb ] |
GST |
| 02 August 2022 |
Refund benefit available to an SEZ unit cannot be denied merely due to certain discrepancies in documents- Kolkata CESTAT [ 306 kb ] |
IDT |
| 02 August 2022 |
Two or more individual supplies, supplied in conjunction with each other, for a single price is mixed supply– Telangana AAAR [ 305 kb ] |
GST |
| 26 July 2022 |
Providing free tickets not "supply" unless provided to related or distinct person - Punjab AAAR [ 340 kb ] |
GST |
| 26 July 2022 |
Any violation relating to foreign exchange is covered under the FEMA, 1999 and not under the Customs Act- Ahmedabad CESTAT [ 312 kb ] |
IDT |
| 26 July 2022 |
Advance ruling restricted only to tax levied under the CGST law, not to the tax/cess levied under any other statutory law– Uttar Pradesh AAAR [ 308 kb ] |
GST |
| 22 July 2022 |
Activities performed by the liaison office on behalf of its overseas head office are liable to GST – Maharashtra AAAR [ 313 kb ] |
GST |
| 22 July 2022 |
Refund of accumulated ITC under inverted duty structure is allowed even when the supply of goods made at a concessional tax rate – Rajasthan HC [ 309 kb ] |
GST |
| 20 July 2022 |
SEZ Rules amended to include the procedure for work from home permission to SEZ units [ 414 kb ] |
SEZ |
| 20 July 2022 |
Refund cannot be considered as time barred if filed within prescribed time even before a wrong forum– Chennai CESTAT [ 306 kb ] |
IDT |
| 19 July 2022 |
Input tax credit allowed on demo cars purchased with an intent of further supply - West Bengal AAR [ 308 kb ] |
GST |
| 18 July 2022 |
Clarifications on the applicability of GST on "pre-packaged and labelled" goods [ 398 kb ] |
GST |
| 15 July 2022 |
Centre approves continuation of the RoSCTL scheme for export of apparel/garments with the same rates [ 384 kb ] |
IDT |
| 15 July 2022 |
Constitution of Group of Ministers on Goods and Service Tax Appellate Tribunal [ 404 kb ] |
GST |
| 14 July 2022 |
Supreme Court rules that compliance with the twin preconditions to opt out from tax holiday for 100% Export Oriented Units is mandatory [ 460 kb ] |
DT |
| 08 July 2022 |
CBIC issues various clarifications pursuant to the 47th GST council meeting recommendations [ 206 kb ] |
GST |
| 06 July 2022 |
CBIC notifies various recommendations of the 47th GST Council meeting [ 219 kb ] |
GST |
| 04 July 2022 |
Exemption from IGST and Compensation Cess on goods imported under Advance Authorisation, EPCG and EOU Schemes to be continued [ 106 kb ] |
IDT |
| 04 July 2022 |
DGFT extends last date for submitting applications under MEIS till 31 August 2022 [ 112 kb ] |
IDT |
| 30 June 2022 |
Mismatch in ITC can be communicated by way of issue of a show cause notice to recipient - Madras HC [ 304 kb ] |
GST |
| 30 June 2022 |
47th GST Council meeting: Key recommendations/decisions [ 172 kb ] |
GST |
| 22 June 2022 |
Nature of services should make no difference to the taxability of reimbursements when provision under which tax demanded itself has been declared ultra vires: Delhi CESTAT [ 331 kb ] |
IDT |
| 21 June 2022 |
Doctrine of Unjust enrichment not applicable in exports– Bombay HC [ 308 kb ] |
GST |
| 21 June 2022 |
CBIC issues procedures relating to sanction, post-audit and review of refund claims under GST regime [ 150 kb ] |
GST |
| 20 June 2022 |
Intermediary services provided by overseas commission agent does not qualify as import of services under GST– Uttarakhand AAR [ 305 kb ] |
GST |
| 15 June 2022 |
Dispute resolving services provided by a forum to the aggrieved persons shall be deemed as a supply of service liable to GST – Maharashtra AAR [ 307 kb ] |
GST |
| 13 June 2022 |
Occupational health check-up service provided by the clinical establishment to business entity is a health care service exempt from GST – Gujarat AAAR [ 310 kb ] |
GST |
| 10 June 2022 |
DGFT extends the last date for filing annual returns under the Export Promotion Capital Goods (EPCG) Scheme for financial year 2022-23 [ 84 kb ] |
IDT |
| 30 May 2022 |
CBIC instructs authorities not to make any recovery of GST dues during search, inspection or investigation [ 122 kb ] |
GST |
| 30 May 2022 |
Procedural infraction shall not come in the way of granting legitimate refund – Madras High Court [ 306 kb ] |
GST |
| 24 May 2022 |
Pre-packaged software supplied to public funded research institutions are eligible for concessional rate of tax at 5% – Karnataka AAR [ 337 kb ] |
GST |
| 24 May 2022 |
Secondment of employees by overseas entity tantamount to supply of manpower services – Supreme Court [ 312 kb ] |
IDT |
| 20 May 2022 |
Mandatory deduction of one third value of agreement towards land is not sustainable in case the value of land is clearly ascertainable- Gujarat HC [ 381 kb ] |
GST |
| 20 May 2022 |
Incentive received for achieving sales target cannot be said as a trade discount, it shall be taxable in the hands of reseller as consideration for marketing services - Maharashtra AAR [ 333 kb ] |
GST |
| 19 May 2022 |
Supreme Court dismisses Revenue's Special Leave Petition challenging the Gujarat High Court decision and strikes down levy of IGST on ocean freight [ 155 kb ] |
GST |
| 18 May 2022 |
CBIC extends the due date for furnishing form GSTR-3B and form GST PMT- 06 for April 2022 [ 41 kb ] |
GST |
| 16 May 2022 |
Proceedings initiated for overlapping period without any legal basis is misuse of statutory power - Calcutta HC [ 381 kb ] |
IDT |
| 13 May 2022 |
Transfer of business between distinct persons qualifies as supply of goods - Maharashtra AAR [ 344 kb ] |
GST |
| 13 May 2022 |
Telangana Government proposes One-Time Settlement Scheme 2022 to settle disputed taxes w.r.t. pre-GST regime [ 125 kb ] |
IDT |
| 09 May 2022 |
Benefit of tax exemption should be read as a whole and in accordance with the legislative intent without any addition or subtraction - Supreme Court [ 312 kb ] |
IDT |
| 09 May 2022 |
GST is not leviable on employee portion of canteen charges and free bus transportation facility – Gujarat AAR [ 402 kb ] |
GST |
| 06 May 2022 |
DRI officers appointed by the Board as Common Adjudicating Authority are the ‘Proper Officer’- Allahabad HC [ 307 kb ] |
IDT |
| 06 May 2022 |
Circular imposing new restriction is ultra-vires and retrospective operation of such circular is manifestly arbitrary - Gujarat HC [ 411 kb ] |
IDT |
| 06 May 2022 |
Interest on delayed refund shall be granted from the date of filing of refund application, and not from the date of Commissioner (Appeals) order – CESTAT Ahmedabad [ 303 kb ] |
IDT |
| 06 May 2022 |
CENVAT credit is a vested right and accumulated credit of Cess is eligible for a refund– CESTAT Delhi [ 333 kb ] |
IDT |
| 06 May 2022 |
Gujarat High Court erred in awarding interest at the rate exceeding 6% on reasonable delay in grant of refund by proper officer – Supreme Court [ 362 kb ] |
GST |
| 06 May 2022 |
Reassessment notices issued on or after 1 April 2021 deemed to be issued under the new reassessment regime - Supreme Court [ 402 kb ] |
DT |
| 18 April 2022 |
Malicious exercise of power resulting in harassment of assessee is illegal and abusive - Allahabad HC [ 391 kb ] |
GST |
| 18 April 2022 |
Any objection as regards the lack of jurisdiction to be raised at initial stage of proceedings and not subsequently – Allahabad HC [ 305 kb ] |
GST |
| 18 April 2022 |
Mere registration under the Companies Act does not meet the requirements of a "Business Entity"- CESTAT Mumbai [ 639 kb ] |
IDT |
| 18 April 2022 |
Delhi High Court admits petition challenging validity of provisions of Finance Act, 2022 overruling Supreme Court ruling in Canon India [ 82 kb ] |
IDT |
| 14 April 2022 |
A charge created over property by operation of law is distinct from attachment of the property – Gujarat HC [ 340 kb ] |
IDT |
| 14 April 2022 |
Expiry of e-way bill in case of genuine transaction between registered dealers cannot lead to seizure of goods – Tripura HC [ 341 kb ] |
GST |
| 07 April 2022 |
No ITC available of GST paid on procurement of goods/services for promotional scheme– Tamil Nadu AAAR [ 347 kb ] |
GST |
| 07 April 2022 |
Tax paid under erstwhile regime is permissible to carry forward under GST regime as credit in the electronic credit ledger - Madras High Court [ 410 kb ] |
GST |
| 04 April 2022 |
Central Board of Indirect Taxes and Customs issues Customs (Electronic Cash Ledger) Regulations, 2022 [ 119 kb ] |
IDT |
| 04 April 2022 |
Appeal is maintainable before the High Court since the issue pertains to exemption and not the rate of duty – SC [ 344 kb ] |
IDT |
| 01 April 2022 |
Government of Kerala decides to extend Kerala Amnesty Scheme for 2022 [ 129 kb ] |
IDT |
| 01 April 2022 |
Validity of Foreign Trade Policy 2015-2020 further extended up to 30 September 2022 [ 39 kb ] |
IDT |
| 31 March 2022 |
Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022 [ 123 kb ] |
IDT |
| 30 March 2022 |
State Legislature has no power to deal with entry tax related matters after Constitution (101st Amendment) Act 2016 - West Bengal Taxation Tribunal [ 343 kb ] |
IDT |
| 30 March 2022 |
Comprehensive Economic Partnership Agreement (CEPA) between India and United Arab Emirates [ 101 kb ] |
IDT |
| 28 March 2022 |
Supreme Court upheld the CESTAT order that no service tax applicable on exhibiting films on revenue-sharing basis [ 308 kb ] |
IDT |
| 17 March 2022 |
Payment under investigation may not always amount to admission of liability and hence eligible for refund – Karnataka High Court [ 302 kb ] |
GST |
| 14 March 2022 |
Re-opening of application window for PLI scheme for white goods (air conditioners and LED lights) [ 31 kb ] |
IDT |
| 14 March 2022 |
Grounds of SCN is a must – Jharkhand High Court [ 299 kb ] |
GST |
| 14 March 2022 |
Ratio of Cannon India decision valid even after proposed retrospective amendment in the customs Act - CESTAT [ 337 kb ] |
IDT |
| 11 March 2022 |
Agreement has to be read in toto; mere consideration on piece rate basis wouldn’t make it a job work contract – SC [ 338 kb ] |
IDT |
| 10 March 2022 |
Government extended last date for submitting applications under scrip-based schemes [ 61 kb ] |
IDT |
| 07 March 2022 |
Electronic filing of refund application would also include manual filing – Bombay HC [ 386 kb ] |
GST |
| 02 March 2022 |
Leasing of residential premises as hostel is eligible for GST exemption - Karnataka HC [ 405 kb ] |
GST |
| 28 February 2022 |
E-invoicing mandatory for taxpayers with turnover above INR 20 crore from 1 April 2022 [ 39 kb ] |
GST |
| 28 February 2022 |
Reasons must be recorded in writing to exercise the power to block electronic credit ledger – Bombay HC [ 712 kb ] |
GST |
| 22 February 2022 |
Clarificatory circular by DGFT cannot retrospectively amend or take away the benefits granted – Bombay HC [ 401 kb ] |
IDT |
| 16 February 2022 |
Goods cannot be detained for contravention of provisions by other person in supply chain – Punjab and Haryana HC [ 301 kb ] |
GST |
| 08 February 2022 |
Time limitation not applicable on refund of amount paid by mistake – CESTAT [ 404 kb ] |
IDT |
| 28 January 2022 |
Apex court imposed personal cost on errant officials for unnecessary litigation and harassment of assessee [ 335 kb ] |
GST |
| 28 January 2022 |
No reversal of ITC on cash discount/incentive scheme determined post sale – Madhya Pradesh AAR [ 358 kb ] |
GST |
| 21 January 2022 |
CBDT notifies methodology for computing capital gains on ULIPs |
DT |
| 21 January 2022 |
Supply of right to use equipment, even with operator, qualifies as sale under VAT – Service tax not payable – Allahabad CESTAT [ 310 kb ] |
IDT |
| 20 January 2022 |
Allocation of salary of HO employees to its Branch offices exigible to GST - Maharashtra AAAR [ 408 kb ] |
GST |
| 18 January 2022 |
SC order extending period of limitation applicable to refund application under GST law – Bombay HC [ 398 kb ] |
GST |
| 17 January 2022 |
CENVAT credit can be utilised for payment of tax under the reverse charge mechanism – Karnataka HC [ 403 kb ] |
IDT |
| 11 January 2022 |
Supreme Court further extends period of limitation in respect of all judicial or quasi¬ judicial proceedings [ 62 kb ] |
GST |
| 22 December 2021 |
Electricity and water charges reimbursed by licensee liable to GST – Maharashtra AAR [ 300 kb ] |
GST |
| 22 December 2021 |
Conditions prescribed for exercise of power of provisional attachment must be strictly fulfilled – Gujarat HC [ 411 kb ] |
GST |
| 17 December 2021 |
Amount paid under protest prior to assessment can be adjusted against pre-deposit for filing an appeal – SC [ 351 kb ] |
IDT |
| 15 December 2021 |
SC delivers split verdict on applicability of service tax on credit card interchange fees [ 404 kb ] |
IDT |
| 07 December 2021 |
Sludge manufactured unintentionally cannot be treated as an ‘exempted goods’ – CESTAT [ 400 kb ] |
IDT |
| 03 December 2021 |
Concealment of facts is enough to deny any relief in exercise of extraordinary discretionary jurisdiction – Delhi HC [ 399 kb ] |
GST |
| 29 November 2021 |
Detention of goods for not carrying e-way bill unsustainable in absence of e-way bill system – Allahabad HC [ 301 kb ] |
GST |
| 23 November 2021 |
Outdoor catering services for personal use or consumption of employees is excluded from definition of input service - SC [ 396 kb ] |
IDT |
| 16 November 2021 |
Compensation amount received on cancellation of allocation of coal blocks not leviable to service tax - CESTAT [ 404 kb ] |
IDT |
| 02 November 2021 |
Transfer Pricing tolerance range for ALP determination for AY 2021-22 notified at 3% of transaction price (1% for wholesale trading) [ 110 kb ] |
TP |
| 30 October 2021 |
The Apex Court disallows rectification of GST return for INR 923 crore GST refund [ 302 kb ] |
GST |
| 19 October 2021 |
SEZ unit entitled to claim refund under GST – Madras HC [ 745 kb ] |
GST |
| 13 October 2021 |
Government exempts certain class of non-residents from furnishing return of income [ 76 kb ] |
DT |
| 12 October 2021 |
OECD/G20 Inclusive Framework provides roadmap for the two-pillar solution on international tax reforms [ 448 kb ] |
DT |
| 07 October 2021 |
CBIC issues clarifications on certain services pursuant to recommendations of the 45th GST Council meeting [ 133 kb ] |
GST |
| 05 October 2021 |
Rules for withdrawal of retrospective taxation of indirect transfers notified [ 428 kb ] |
DT |
| 05 October 2021 |
ITC ineligible on CSR activities - Gujarat AAR [ 403 kb ] |
GST |
| 04 October 2021 |
Credit admissible under erstwhile laws available as refund under GST regime - CESTAT [ 400 kb ] |
GST |
| 30 September 2021 |
COVID-19: MCA extends due date for submitting cost audit report to the Board of Directors [ 37 kb ] |
Regulatory |
| 29 September 2021 |
Validity of Foreign Trade Policy 2015-2020 further extended up to 31 March 2022 [ 40 kb ] |
FTP |
| 29 September 2021 |
Government notifies facility to avail extension in export obligation period under AA and EPCG authorisations till 31 December 2021 [ 40 kb ] |
FTP |
| 29 September 2021 |
CBIC notifies mandatory Aadhaar authentication for claiming GST refund and issues clarification on refund of tax wrongly paid [ 437 kb ] |
GST |
| 24 September 2021 |
Government notifies facility to avail extension in export obligation period under AA and EPCG authorisations till 31 December 2021 [ 54 kb ] |
FTP |
| 24 September 2021 |
Government notifies the list of eligible services and rates under SEIS for services rendered in FY 2019-20 [ 351 kb ] |
FTP |
| 24 September 2021 |
COVID-19: MCA directs extending time to hold AGM by two months [ 86 kb ] |
Regulatory |
| 23 September 2021 |
Interest for default in payment of advance tax not applicable prior to FY 2012-13 if tax was deductible at source: Supreme Court [ 448 kb ] |
DT |
| 22 September 2021 |
No disallowance of proportionate interest expenditure under Section 14A where taxpayer had sufficient interest-free funds: Supreme Court [ 478 kb ] |
DT |
| 21 September 2021 |
45th GST Council Meeting Key recommendations [ 461 kb ] |
GST |
| 21 September 2021 |
CBIC issues clarifications pursuant to recommendations of 45th GST Council meeting [ 355 kb ] |
GST |
| 20 September 2021 |
Increase in tolerance band to 10% under Section 50C available retrospectively: Mumbai ITAT [ 355 kb ] |
DT |
| 17 September 2021 |
Government notifies last date for submitting applications under scrip-based schemes [ 59 kb ] |
FTP |
| 17 September 2021 |
Interest on borrowed funds utilised to grant loan to subsidiary not allowed due to lack of commercial expediency: Bangalore ITAT [ 433 kb ] |
DT |
| 16 September 2021 |
House Ways & Means Committee releases draft tax proposals [ 459 kb ] |
US Tax |
| 16 September 2021 |
TDS amount cannot be included in taxable value for levying service tax - CESTAT [ 392 kb ] |
IDT |
| 16 September 2021 |
Cabinet approves Production Linked Incentive scheme for the auto industry [ 179 kb ] |
FTP |
| 14 September 2021 |
Refund of accumulated ITC in respect of services under inverted duty structure unavailable – SC [ 340 kb ] |
GST |
| 10 September 2021 |
CBDT extends timelines for certain tax compliances [ 87 kb ] |
DT |
| 16 August 2021 |
Government withdraws retrospective taxation of indirect transfers [ 79 kb ] |
DT |
| 12 August 2021 |
CBDT notifies rules for computing relief from additional MAT liability resulting from secondary adjustments and adjustments pursuant to APA [ 119 kb ] |
DT |
| 04 August 2021 |
Government extends timelines for filing of various electronic forms [ 79 kb ] |
DT |
| 15 July 2021 |
Carry-forward and set-off of losses of transferor company not permissible if 75% shareholding condition not met on 'appointed date' - Chennai ITAT [ 463 kb ] |
Transaction Tax |
| 08 July 2021 |
CBDT notifies rules for computing capital gains and WDV where depreciation on goodwill has been obtained [ 82 kb ] |
DT |
| 01 July 2021 |
CBDT issues clarifications on TDS on purchase of goods [ 99 kb ] |
DT |
| 28 June 2021 |
COVID-19: Government further extends timelines for various tax compliances [ 53 kb ] |
DT |
| 23 June 2021 |
CBDT introduces functionality to verify return filing status by tax deductor/collector [ 125 kb ] |
DT |
| 23 June 2021 |
Entertaining a writ petition in presence of an appellate remedy is not preferable - Madras HC [ 364 kb ] |
IDT |
| 17 June 2021 |
MCA removes restrictions on matters that can be dealt in a meeting convened via audio-visual means [ 74 kb ] |
Regulatory |
| 16 June 2021 |
44th GST council meeting: Key recommendations/decisions [ 282 kb ] |
GST |
| 16 June 2021 |
EPFO extends timeline to file ECRs without Aadhaar number seeding till 31 August 2021 [ 80 kb ] |
PF |
| 16 June 2021 |
Refund of unutilised CENVAT credit of Cesses allowed – CESTAT [ 378 kb ] |
IDT |
| 15 June 2021 |
Genuine and bonafide cases should not be denied the benefit of concessional duty – Madras HC [ 745 kb ] |
IDT |
| 11 June 2021 |
Placement of non-transferable medical instruments in hospitals without consideration, a 'supply of service': Kerala AAR [ 751 kb ] |
IDT |
| 02 June 2021 |
EPFO allows registered members to claim second PF advance [ 85 kb ] |
PF |
| 31 May 2021 |
43rd GST Council meeting: Key recommendations/decisions [ 365 kb ] |
IDT |
| 26 May 2021 |
Mandatory recording of information about transfer of DFIA Scrips [ 78 kb ] |
IDT |
| 26 May 2021 |
COVID-19: Extension of validity of AEO Certification till 30 June 2021 [ 76 kb ] |
IDT |
| 26 May 2021 |
CBDT notifies rules for computing FMV of capital assets transferred through slump sale [ 302 kb ] |
DT |
| 26 May 2021 |
Sec. 56(2)(viib) inapplicable to excess of net assets over consideration paid on amalgamation – Ahmedabad ITAT [ 296 kb ] |
DT |
| 21 May 2021 |
CBIC issues Standard Operating Procedure (SOP) for extension of time limit to apply for revocation of cancellation of registration [ 85 kb ] |
IDT |
| 21 May 2021 |
CBIC enhances facilities under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 [ 87 kb ] |
IDT |
| 21 May 2021 |
COVID-19: CBIC introduces Special Refund and Drawback Disposal Drive from 15-31 May 2021 [ 80 kb ] |
IDT |
| 21 May 2021 |
Validity of Registration cum Membership Certificate extended till 30 September [ 76 kb ] |
IDT |
| 21 May 2021 |
MHA relaxes certain provisions relating to FCRA |
Regulatory |
| 21 May 2021 |
COVID-19: CBDT extends the due dates for various compliances [ 94 kb ] |
Tax |
| 06 May 2021 |
MCA announces reliefs for Companies and LLPs [ 73 kb ] |
Regulatory |
| 05 May 2021 |
CBDT notifies thresholds for applicability of Significant Economic Presence provisions [ 376 kb ] |
DT |
| 04 May 2021 |
Recovery to be made from defaulting seller instead of denying ITC to purchaser: Madras HC [ 468 kb ] |
IDT |
| 03 May 2021 |
DGFT notifies mandatory annual updation of Importer Exporter Code between April and June [ 58 kb ] |
IDT |
| 03 May 2021 |
COVID-19-CBIC notifies various reliefs for taxpayers under GST [ 40 kb ] |
IDT |
| 09 April 2021 |
CBDT notifies changes in master file rules and eases the threshold for country-by-country report [ 1033 kb ] |
Transfer Pricing |
| 09 April 2021 |
Gift vouchers are instruments of consideration for future supply: Tamil Nadu AAAR [ 1025 kb ] |
IDT |
| 31 March 2021 |
CBDT defers tax audit reporting on GAAR and GST till 31 March 2022 |
DT |
| 30 March 2021 |
Finance Act 2021 enacted [ 381 kb ] |
DT |
| 26 March 2021 |
DPIIT issues clarification on downstream investments by NRIs |
Regulatory |
| 23 March 2021 |
Remuneration to non-executive and independent directors [ 27 kb ] |
Regulatory |
| 18 March 2021 |
Way forward on SC ruling on software payments [ 110 kb ] |
DT |
| 18 March 2021 |
DRI officers have no power to issue show cause notice under the customs law: SC [ 374 kb ] |
IDT |
| 18 March 2021 |
Accredited investors in India securities market [ 535 kb ] |
Regulatory |
| 05 March 2021 |
CBDT prescribes procedure for seeking relief from double taxation for expats stranded in India [ 298 kb ] |
IDT |
| 04 March 2021 |
Supreme Court provides clarity on payments for software to non-residents [ 656 kb ] |
DT |
| 04 March 2021 |
Issue of admissibility of CENVAT credit cannot be raised at the time of refund processing: CESTAT [ 361 kb ] |
IDT |
| 02 March 2021 |
Cabinet approves Production Linked Incentive Scheme for pharmaceuticals [ 245 kb ] |
IDT |
| 02 March 2021 |
Cabinet approves Production Linked Incentive Scheme for IT hardware [ 203 kb ] |
IDT |
| 02 March 2021 |
Activities of liaison office do not amount to supply of service: Karnataka AAAR [ 361 kb ] |
IDT |
| 25 February 2021 |
CBIC issues clarification on applicability of dynamic QR code [ 251 kb ] |
IDT |
| 25 February 2021 |
Input tax credit on demo vehicles disallowed: Madhya Pradesh AAR [ 357 kb ] |
IDT |
| 22 February 2021 |
SC directs the revenue to file affidavit on technical glitches faced during TRAN-01 filing [ 198 kb ] |
IDT |
| 22 February 2021 |
Extension of alternate mechanism for resolving invoice mismatch errors in shipping bills [ 195 kb ] |
IDT |
| 05 February 2021 |
MCA notifies effective date for various amended Rules [ 146 kb ] |
Regulatory |
| 01 February 2021 |
MCA notifies effective date of amendments in Companies Act, 2013 |
Regulatory |
| 28 January 2021 |
MCA notifies effective date for amendments in CSR provisions [ 119 kb ] |
Regulatory |
| 04 January 2021 |
Remission of Duties and Taxes on Exported Products Scheme implemented from 1 January |
FTP |
| 04 January 2020 |
Due date for furnishing annual return for FY 2019-20 extended |
GST |
| 23 December 2020 |
Indirect Tax Update: CBIC notifies certain restrictions in claiming input tax credit |
GST |
| 23 December 2020 |
CBIC notifies certain changes in GST registration process |
GST |
| 19 November 2020 |
Madras HC quashes levy of interest on ITC portion [ 1024 kb ] |
GST |
| 13 November 2020 |
ITC unavailable on medicines, food and beverages supplied to in-patients – Karnataka AAR [ 364 kb ] |
GST |
| 13 November 2020 |
Government announces subsidy to employees and employers registered with EPFO |
PF |
| 12 November 2020 |
Union Cabinet approves Production-Linked Incentive (PLI) Scheme for 10 key sectors |
GST |
| 30 October 2020 |
Government issues FAQs on Manufacture and Other Operations in Warehouse Regulations, 2019 [ 235 kb ] |
IDT |
| 30 October 2020 |
Government announces LTC scheme for non-central government employees [ 288 kb ] |
DT |
| 30 October 2020 |
Government invites data from exporters for RoDTEP scheme |
IDT |
| 29 October 2020 |
Transition of cesses into GST disallowed: Madras HC [ 348 kb ] |
GST |
| 29 October 2020 |
Government issues clarification on Manufacturing and Other Operations in Warehouse Regulations, 2019 [ 307 kb ] |
IDT |
| 28 October 2020 |
Government extends last date of payment under the Vivad se Vishwas Scheme |
DT |
| 27 October 2020 |
Services provided by liaison office to its foreign head office constitutes ‘supply’ – Karnataka AAR [ 352 kb ] |
GST |
| 26 October 2020 |
Due date for filing Form 9 and Form 9C for FY19 extended |
GST |
| 26 October 2020 |
Government extends due date of filing income tax return for FY20 [ 279 kb ] |
DT |
| 23 October 2020 |
Government announces special cash package for central government employees [ 375 kb ] |
DT |
| 19 October 2020 |
CBIC notifies various recommendations of 42nd GST Council meeting [ 285 kb ] |
GST |
| 14 October 2020 |
E-way bill generation to be blocked from 15 October 2020 for GSTR-3B defaulters |
GST |
| 14 October 2020 |
CBIC issues clarification on cumulative ITC restriction applicable for February-August 2020 |
GST |
| 14 October 2020 |
Ministry of Finance issues press release clarifying certain aspect of annual return for FY 2018-19 |
GST |
| 07 October 2020 |
Government notifies Taxation and Other Laws (Relaxation and Amendment of certain provisions) Act, 2020 [ 858 kb ] |
Tax |
| 07 October 2020 |
42nd GST council meeting: Key recommendations/decisions [ 375 kb ] |
GST |
| 06 October 2020 |
CBIC notifies certain changes in applicability of e-invoicing provisions |
GST |
| 06 October 2020 |
MP Amnesty Scheme: Settlement of arrears under indirect tax legislation [ 283 kb ] |
IDT |
| 05 October 2020 |
Export of goods by sea or air: Last date for exemption on services of goods transportation extended |
GST |
| 05 October 2020 |
COVID-19: Date of compliance and completion of action under specified indirect tax laws extended |
IDT |
| 30 September 2020 |
Due date for filing annual return in Form 9 and reconciliation statement in Form 9C for FY 2018-19 extended to 31 October 2020 |
GST |
| 30 September 2020 |
No synchronisation with turnover required for passing ITC benefits – NAA [ 367 kb ] |
GST |
| 30 September 2020 |
Madras HC upholds constitutionality of provisions relating to refund in case of inverted duty structure [ 366 kb ] |
GST |
| 30 September 2020 |
Bihar Amnesty Scheme - Settlement of arrears under indirect tax legislation |
IDT |
| 25 September 2020 |
Government notifies Faceless Appeal Scheme, 2020 [ 837 kb ] |
DT |
| 24 September 2020 |
Supply of common administrative services by HO to other units leviable to GST: Haryana AAR [ 825 kb ] |
GST |
| 23 September 2020 |
Gujarat HC allows refund of unutilised ITC distributed by input service distributor to SEZ unit [ 819 kb ] |
GST |
| 23 September 2020 |
Government raises FDI cap in defence sector to 74% |
Regulatory |
| 22 September 2020 |
COVID-19: CBIC notifies further reliefs under GST |
GST |
| 22 September 2020 |
Government of Kerala issues instructions pertaining to Kerala Amnesty Scheme, 2020 |
IDT |
| 21 September 2020 |
Offline tool to match auto-populated input tax credit in Form GSTR-2B released |
GST |
| 21 September 2020 |
CBIC issues instructions for recovery of interest on net cash tax liability |
GST |
| 16 September 2020 |
Refund of service tax on cancellation of flat booking allowed under GST [ 817 kb ] |
GST |
| 15 September 2020 |
COVID-19: Supreme Court releases user guide for limited physical hearing |
Tax |
| 14 September 2020 |
GSTN releases set of FAQs on e-invoicing |
Tax |
| 11 September 2020 |
COVID-19: MCA directs extending time to hold AGM by three months |
Regulatory |
| 03 September 2020 |
DGFT notifies changes in the Merchandise Export from India Scheme |
IDT |
| 03 September 2020 |
Date of completion or compliance of action by authorities under the anti-profiteering provisions extended |
GST |
| 02 September 2020 |
Expenditure incurred on development of software platform which is subsequently abandoned is revenue in nature: Bangalore ITAT [ 366 kb ] |
DT |
| 01 September 2020 |
Delhi HC hears batch of writ petitions challenging the constitutional validity of anti-profiteering provisions |
GST |
| 01 September 2020 |
ITC statement in Form GSTR-2B introduced for July 2020 on trial basis |
GST |
| 31 August 2020 |
GSTN launches new functionality in Form GSTR-2A for disclosing imports and SEZ supplies |
GST |
| 28 August 2020 |
ITC not available on services received for construction of laboratory: Telangana AAR |
GST |
| 27 August 2020 |
Interest on delay in payment of ‘net tax liability’ applicable from 1 September 2020 |
GST |
| 26 August 2020 |
COVID-19: Government amends export policy relating to PPE kits/masks |
IDT |
| 26 August 2020 |
Supply of food to Hospital on outsourcing basis liable to GST: Telangana AAR |
GST |
| 25 August 2020 |
Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 notified |
IDT |
| 25 August 2020 |
CBIC revises guidelines for conducting hearings through videoconferencing |
IDT |
| 24 August 2020 |
CBIC amends provisions related to GST registration |
GST |
| 21 August 2020 |
NAA sets aside penalty for profiteering as no specific penalty provisions existed prior to 1 January 2020 |
GST |
| 20 August 2020 |
Project Office established to carry on preparatory or auxiliary functions does not constitute a PE: Supreme Court |
DT |
| 20 August 2020 |
Manufacture and Other Operations in Special Warehouse Regulations, 2020 notified |
IDT |
| 19 August 2020 |
Court approved Scheme of Amalgamation cannot be termed as ‘colorable device’: Kolkata ITAT |
DT |
| 14 August 2020 |
Gujarat HC upholds constitutionality of provisions relating to place of supply in case of intermediary services |
GST |
| 14 August 2020 |
Government issues advisory on e-invoicing system |
GST |
| 13 August 2020 |
PM launches new tax platform – ‘Transparent Taxation – Honoring the Honest’ |
DT |
| 12 August 2020 |
Rajasthan HC allows petitioners to make application before the GST council to avail transitional credit |
GST |
| 11 August 2020 |
Last date for availing Kerala Amnesty Scheme, 2020 extended to 30 September |
IDT |
| 11 August 2020 |
GSTN issues FAQs and user manual for offline filing Form GSTR-4 by composition dealers |
GST |
| 05 August 2020 |
COVID-19: No sitting of CESTAT benches from 4 August 2020 to 14 August 2020 |
IDT |
| 05 August 2020 |
Gujarat HC allows refund of ITC on input services under inverted duty structure |
GST |
| 03 August 2020 |
Ministry of Commerce and Industry working on early resolution to MEIS issue |
IDT |
| 31 July 2020 |
COVID-19: Second phase of nationwide faceless assessment programme rolled out |
IDT |
| 31 July 2020 |
CBIC notifies e-invoicing for businesses with turnover above INR 500 crore |
GST |
| 30 July 2020 |
Marketing services to overseas client held as ‘intermediary services’ liable to IGST: AP AAR |
GST |
| 30 July 2020 |
Jaipur ITAT holds agricultural land to be an ‘immovable property’ for the purpose of Section 56(2)(vii)(b) |
GST |
| 29 July 2020 |
Government stops registration of MEIS scrips for shipping bills having LEO 1 April 2020 onwards |
IDT |
| 29 July 2020 |
SC directs no coercive action against Petitioner involved in alleged GST fraud |
GST |
| 28 July 2020 |
Supply of medicines, drugs, stents, implants, etc., to in-patients not liable to GST: AP AAR |
GST |
| 23 July 2020 |
COVID-19: Government amends export policy related to PPE kits/masks |
Customs |
| 22 July 2020 |
Government invites suggestions for review of existing customs law, procedures and exemptions |
Customs |
| 22 July 2020 |
CBIC and CBDT sign MoU to facilitate exchange of data |
Tax |
| 21 July 2020 |
Time limit prescribed for claiming transitional credits is mandatory and not directory: Madras High Court |
GST |
| 21 July 2020 |
GSTN issues interim measure for filing revocation of cancellation order pending in appeal channel |
GST |
| 20 July 2020 |
Pending GST registrations to be cleared under special drive by 30 July 2020: CBIC |
GST |
| 20 July 2020 |
ITC on vehicles hired for transportation of employees not available unless obligatory under any law: HP AAR |
GST |
| 16 July 2020 |
Finance ministry issues clarification on GST rate on hand sanitisers |
GST |
| 08 July 2020 |
Gujarat AAR holds sale of plots with primary amenities as provision of services, liable to GST |
GST |
| 07 July 2020 |
SC issues SOP for e-filing, mentioning, listing and conducting hearing through videoconference |
Tax |
| 07 July 2020 |
COVID-19: Update on Turant Suvidha Kendra and other initiatives |
IDT |
| 01 June 2020 |
Goa Amnesty Scheme: Settlement of arrears under indirect tax legislation |
IDT |
| 30 June 2020 |
Government to roll out facility of filing NIL return in Form GSTR-1 through SMS |
GST |
| 29 June 2020 |
CBIC extends date of compliance/completion of action under certain indirect tax laws |
IDT |
| 29 June 2020 |
Optional tax regime: CBDT notifies allowances eligible for deduction for individuals and HUFs |
DT |
| 29 June 2020 |
DGFT to launch e-platform for services related to foreign trade on 13 July 2020 |
IDT |
| 26 June 2020 |
CBIC issues notifications to give effect to 40th GST Council meeting recommendations |
GST |
| 26 June 2020 |
Goods shipped to overseas customer directly by foreign vendor are liable to IGST: Gujarat AAR |
GST |
| 25 June 2020 |
MCA extends date for board approval on certain matters via VC/OAUM to 30 Sept |
Regulatory |
| 25 June 2020 |
Demerger expense amortisation claim allowed in initial years, cannot be questioned in later years if no material change in facts: Kolkata ITAT |
DT |
| 25 June 2020 |
COVID-19: Government extends various time limits under direct tax and Benami laws |
DT |
| 24 June 2020 |
Resulting company eligible for accumulated losses claimed in revised return: Kolkata ITAT |
DT |
| 22 June 2020 |
COVID-19: Amendment in policy on export of personal protection equipment kits |
IDT |
| 23 June 2020 |
COVID-19: Update on faceless, contactless and paperless customs |
IDT |
| 22 June 2020 |
SC stays Delhi HC decision of holding transitional credit time limit ‘directory’ |
GST |
| 12 June 2020 |
Government issues FAQs on facility of filing NIL GST Return through SMS |
GST |
| 11 June 2020 |
AAR rejects application relating to transaction designed prima facie for tax avoidance |
DT |
| 11 June 2020 |
CBIC issues clarification on applicability of GST on director’s remuneration |
GST |
| 09 June 2020 |
Chennai ITAT invokes guardianship law, rejects tax-planning attempt through minor sons |
DT |
| 09 June 2020 |
Ex-factory supply of goods terminating in other state liable to IGST: Telangana AAR |
GST |
| 09 June 2020 |
Assam Amnesty Scheme: Settlement of arrears under indirect tax legislation |
IDT |
| 09 June 2020 |
COVID-19: Government rolls out facility of filing NIL GST return through SMS |
GST |
| 02 June 2020 |
Relaxation from late filing fees for MEIS/SEIS applications and extension in validity of scrips |
IDT |
| 09 June 2020 |
COVID-19: Government rolls out facility of filing NIL GST return through SMS |
GST |
| 02 June 2020 |
Relaxation from late filing fees for MEIS/SEIS applications and extension in validity of scrips |
IDT |
| 29 May 2020 |
COVID-19: Further extension of facility of accepting undertaking in lieu of bond |
IDT |
| 28 May 2020 |
Receipt of shares pursuant to internal family realignment not a gift/benefit: Delhi ITAT |
DT |
| 22 May 2020 |
India extends Safe Harbour Rules to cover FY20 |
TP |
| 19 May 2020 |
CBIC retrospectively gives power to prescribe time-limit for claiming transitional credits |
GST |
| 19 May 2020 |
COVID-19: New EPF Contribution rates notified for May, June and July 2020 |
PF |
| 19 May 2020 |
EPFO issues FAQs on transfer of EPF balance |
PF |
| 19 May 2020 |
COVID-19: DGEP’s response on certain operating issues pertaining to SEZ and EoU |
IDT |
| 15 May 2020 |
Benefit to be passed at each stock keeping unit level and not at entity or branch level – NAA |
GST |
| 13 May 2020 |
CESTAT amends Customs, Excise and Service Tax (Procedure) Rules, 1982 |
IDT |
| 12 May 2020 |
Salary received by an executive director is outside the purview of GST: Karnataka AAR |
GST |
| 11 May 2020 |
COVID-19: CBDT relaxes residency rule for individuals unable to leave India |
DT |
| 06 May 2020 |
FinMin amends Foreign Exchange Management (Non-debt Instruments) Rules 2019 |
Regulatory |
| 05 May 2020 |
COVID-19: CBIC notifies additional reliefs under GST |
IDT |
| 06 May 2020 |
Delhi HC holds time limit prescribed for claiming transitional credit as ‘directory’ in nature |
GST |
| 05 May 2020 |
US IRS issues set of FAQs for transfer pricing documentation |
TP |
| 04 May 2020 |
GST refund: Government cautions taxpayers on fake messages |
GST |
| 30 April 2020 |
Provision for transfer of balances lying in e-cash ledger effective from 21 April 2020 |
IDT |
| 29 April 2020 |
CBIC issues guidelines for conducting personal hearings through video conferencing |
GST |
| 28 April 2020 |
Himachal Pradesh (Legacy Cases Resolution) Scheme, 2019 extended till 30 September 2020 |
IDT |
| 22 April 2020 |
Facility to correct invoice mismatches between GST returns vis-a-vis customs data extended |
IDT |
| 22 April 2020 |
COVID-19: Extension of facility of accepting undertaking in lieu of bond |
IDT |
| 20 April 2020 |
Steps to be taken on commencement of new financial year – Indirect Tax |
IDT |
| 17 April 2020 |
COVID-19: EPFO issues FAQs on PF advance for employees |
PF |
| 17 April 2020 |
Business loss can be set off against dividend income from specified foreign companies: Mumbai ITAT |
DT |
| 16 April 2020 |
Clarification on manner of continuation of MEIS post implementation of RoDTEP |
IDT |
| 15 April 2020 |
Kerala Amnesty Scheme, 2020: Settlement of arrears under indirect tax legislation |
IDT |
| 15 April 2020 |
CBDT issues clarification on TDS from salary under new optional tax rate regime |
DT |
| 14 April 2020 |
RBI issues Guidelines for regulating Payment Aggregators and Payment Gateways |
Regulatory |
| 14 April 2020 |
CBIC introduces e-communication of Out of Charge copy of BoE and Gatepass |
IDT |
| 14 April 2020 |
COVID-19: CBIC issues clarifications on various aspects of relief measures announced |
GST |
| 13 April 2020 |
COVID-19: Government to contribute PF, labour ministry issues scheme guidelines |
PF |
| 10 April 2020 |
Salary paid to directors liable to GST under reverse charge: Rajasthan AAR |
GST |
| 10 April 2020 |
COVID-19: No basic customs duty and health cess on certain medical goods |
IDT |
| 10 April 2020 |
Appellate authority cannot condone delay beyond the time limit prescribed under the GST law: Orissa HC |
GST |
| 10 April 2020 |
COVID-19: CBIC introduces Special Refund and Drawback Disposal Drive |
IDT |
| 09 April 2020 |
COVID-19 relief measures: Government to immediately issue tax refunds |
Tax |
| 09 April 2020 |
COVID-19: Amendment in export policy of certain goods |
IDT |
| 07 April 2020 |
Section 14A disallowance not applicable to insurance company: Delhi HC |
DT |
| 06 April 2020 |
COVID-19: CBIC notifies recently announced indirect tax relaxation |
IDT |
| 03 April 2020 |
Government notifies PLI Scheme for Large Scale Electronics Manufacturing |
IDT |
| 03 April 2020 |
COVID-19: Government announces relief for employees registered with EPFO |
PF |
| 02 April 2020 |
CBIC issues various clarification on refund related issues |
GST |
| 01 April 2020 |
Gujarat HC directs petitioner to file claim on IGST refund paid on Ocean freight |
GST |
| 01 April 2020 |
Government issues Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020 |
Tax |
| 01 April 2020 |
MCA introduces Companies Fresh Start Scheme, modifies LLP Settlement Scheme |
Regulatory |
| 01 April 2020 |
COVID-19: Government extends Foreign Trade Policy 2015-2020 till 31 March 2021 |
IDT |
| 01 April 2020 |
Government releases advisory for taxpayers to track status of their refund application |
GST |
| 01 April 2020 |
Finance Act 2020 gets enacted |
DT |
| 01 April 2020 |
Extension of validity of registration-cum-membership certificate beyond 31 March 2020 |
IDT |
| 31 March 2020 |
COVID-19 relief measures: CBDT extends validity of lower/nil deduction certificates till 30 June |
DT |
| 31 March 2020 |
Goods imported against AA/EPCG: IGST and compensation cess exemption extended till 31 March 2021 |
GST |
| 31 March 2020 |
CBIC revises GST rates on mobile phones, matchsticks and MRO services |
GST |
| 30 March 2020 |
Impact analysis: CBIC puts turnover cap for allowing refund of accumulated ITC |
GST |
| 27 March 2020 |
CBIC issues clarification on issues faced by entities covered under IBC |
GST |
| 27 March 2020 |
Cabinet approves extension of rebate on export of apparel and made-ups |
IDT |
| 27 March 2020 |
CBIC issues clarification on apportionment of ITC in cases of business re-organisation |
GST |
| 25 March 2020 |
Uttar Pradesh Amnesty Scheme provides waiver of outstanding interest and penalty |
IDT |
| 25 March 2020 |
CBIC issues notifications to give effect to 39th GST Council meeting recommendations |
GST |
| 25 March 2020 |
Union Cabinet approves production linked incentive scheme for electronics industry |
IDT |
| 25 March 2020 |
CBIC makes Aadhaar verification mandatory from 1 April 2020 |
GST |
| 25 March 2020 |
Union Cabinet approves production linked incentive scheme for electronics industry |
IDT |
| 24 March 2020 |
CBIC prescribes staggered due dates for filing various GST returns |
GST |
| 24 March 2020 |
COVID-19: SC extends period of limitation under all central and state Acts |
Tax |
| 24 March 2020 |
COVID-19: Government proposes various tax and regulatory relief measures |
Tax & Regulatory |
| 20 March 2020 |
Ministry of Commerce and Industry provides status on ‘export promotion schemes’ |
IDT |
| 20 March 2020 |
Maharashtra AAAR reverses its earlier order, holds conversion of coal received from principal into electricity constitutes ‘job work’ |
IDT |
| 20 March 2020 |
No GST on mobilisation advance received prior to GST implementation, says TN AAR |
GST |
| 20 March 2020 |
COVID-19: Ministry of Corporate Affairs issues advisory to corporates |
Regulatory |
| 19 March 2020 |
CBIC issues clarification regarding appellate process to be followed |
IDT |
| 18 March 2020 |
Government notifies the Direct Tax Vivad se Vishwas Act, 2020 |
DT |
| 16 March 2020 |
Cabinet approves scheme for Remission of Duties and Taxes on Exported Products |
IDT |
| 16 March 2020 |
Updates from the 39th GST Council meeting |
GST |
| 09 March 2020 |
AAR cannot reject application citing determination of place of supply as outside its purview: Kerala HC |
GST |
| 05 March 2020 |
MCA introduces LLP Settlement Scheme, 2020 to grant one-time condonation of delay in filing statutory documents by LLP |
Regulatory |
| 05 March 2020 |
MCA issues clarification on SPICe+ form |
Regulatory |
| 04 March 2020 |
SC dismisses SLP against HC order permitting TRAN-1 filing/revising beyond stipulated date |
GST |
| 04 March 2020 |
Delhi HC stays operation of NAA’s order in case of a leading healthcare giant |
GST |
| 03 March 2020 |
SEZ Act prevails over service tax law – CESTAT Chennai |
IDT |
| 02 March 2020 |
Himachal Pradesh government introduces Himachal Pradesh (Legacy Cases Resolution) Scheme, 2019 |
IDT |
| 28 February 2020 |
EPFO issues instructions for initiating an inquiry under the EPF Act |
PF |
| 28 February 2020 |
Sum received under a Keyman Insurance Policy assigned before 1 April 2014 not taxable: Indore ITAT |
DT |
| 26 February 2020 |
Calcutta HC directs maintaining status quo on service tax audit notices issued after GST implementation |
IDT |
| 24 February 2020 |
CBIC notifies single GST rate of 28% on lottery effective from 1 March 2020 |
IDT |
| 24 February 2020 |
SC directs transfer of pending writ petitions challenging NAA orders to Delhi HC |
GST |
| 24 February 2020 |
Novel Coronavirus - Government launches Help Desk to address issues in import and export of goods |
IDT |
| 19 February 2020 |
CBIC seeks public comments on Faceless e-Assessment for imported goods by 3 March 2020 |
IDT |
| 11 February 2020 |
SC refuses to interfere with HC’s order to accept GSTR-9/9C till 12 February 2020 |
IDT |
| 10 February 2020 |
CBIC extends time limit for submitting declaration in Form GST TRAN-01 to 31 March 2020 |
IDT |
| 07 February 2020 |
Government releases concept note and updated FAQs on e-invoice |
IDT |
| 07 February 2020 |
Rajasthan HC directs Revenue to accept return in Form GSTR-9/9C without late fees - Government challenges HC's order |
IDT |
| 06 February 2020 |
CBIC introduces additional information to be furnished in the electronic integrated declaration |
IDT |
| 05 February 2020 |
Provisions pertaining to IBC override GST provisions - NCLT |
Regulatory |
| 04 February 2020 |
Government issues FAQs on verification of vehicle number in e-way bill system |
IDT |
| 04 February 2020 |
Madras HC admits Revenue's appeal against order allowing transitional credit of various cesses |
IDT |
| 03 February 2020 |
Gujarat HC holds levy of IGST on ocean freight paid on imported goods 'ultra vires' |
IDT |
| 31 January 2020 |
CBIC issues standard operating procedure to be followed by exporters |
IDT |
| 29 January 2020 |
Introduction of rupee derivatives in International Finance Service Centre (IFSC) |
Regulatory |
| 13 January 2020 |
Extension of one-time amnesty scheme to furnish details of Outward Supplies till 17 January 2020 |
GST |
| 13 January 2020 |
IRDAI releases guidelines on repatriation of dividends by insurance intermediaries having majority by foreign investors |
Regulatory |
| 08 January 2020 |
Government extends Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 till 15 January 2020 |
GST |
| 07 January 2020 |
Madras HC holds provisions related to the Dispute Resolution Panel to apply prospectively from AY 2010-11 |
TP |
| 07 January 2020 |
CBDT notifies income tax return forms ITR-1 (Sahaj) and ITR-4 (Sugam) for FY 2019-20 |
DT |
| 03 January 2020 |
SEBI proposes introducing performance benchmarking and standardisation of private placement memorandum for AIFs |
Regulatory |
