MAT (Minimum Alternative Tax) and Book-profits calculation. According to Section 115JB (1) of Income-tax Act, 1961, if the income tax payable by a company ...

Summery of 53rd GST Council Meeting SUMMERY GST Council recommends waiving interest and penalties for demand notices issued under Section 73 of the CGST ...

E-INVOICE UNDER GST: Meaning, Applicability and Non-applicability What is E-invoicing ? E-invoicing has emerged as a crucial facet of GST compliance in ...

Timelines extended by CBDT for issuance of Notice and order under section 73 and 74 of GST Act. Section 73 pertains to the determination of tax liabilities ...

GST Advisory taxpayers on Reset and Re-filing of GSTR-3B. Dated on 09th April, 2024 Dear Taxpayers, 1.    This has reference to the facility for ...

Form 10A/10AB: CBDT extends due date upto 30th June, 2024. The Central Board of Direct Taxes (CBDT), has issued Circular No. ­­­07/2024 dated 25.04.2024 ...

Appealing to the Commissioner under the Goods and Services Tax (GST) regime is a pivotal aspect of tax administration in India. It serves as a mechanism for ...

What is E-way bill? The full form of E-way bill means electronic way bill. E-way bill will be applicable to the movements of goods in both inter and intra ...

What is the meaning of Composition Scheme under GST? Section 10 of CGST Act, 2017 specifies the basic requirement towards eligibility and applicability of ...

No mistakes of taxpayer if order is uploaded under the head “additional notices and order” section instead of “view order and notice” section Case Summary ...