What is limited scrutiny in Income Tax? In case of Income Tax assessment two types of cases have been selected…
Case of Govind Enterprises Vs State of UP reported in 2019-TIOL-1170-HCALL-GST Facts: Petitioner seeks quashing of first information report (FIR)…
Important details are required for file the GSTR-9:- Form GSTR-9 is the GST Annual return that has to be filed…
Third Amendment, 2019 to the CGST Rules In exercise of the powers conferred by section 148 of the CGST Act,…
Ineligible ITC under GST Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input…
Eligible Business under section 44AD The presumptive taxation scheme of section 44AD of income tax Act 1961 can be adopted…
What is pre-construction period? While computing income chargeable to tax under the head "Income from house property" in case of…
Capital Gain on Gifted Assets Capital gain arises if a person transfers a capital asset. (land, building or jewelry or…
GST Exemption limit for supply of Goods The Central Government, on the recommendations of the Council, hereby specifies Exemption from…
Provision for GST registration.-Section 25 of CGST Act Every person/trader who is liable to be registered under section 22 or…