Construction services tax rate revision clarifies acceptance of option forms by assessing officers under the extended deadline. Revision of tax rates for construction services required registered taxpayers in ongoing projects to exercise the Annexure-IV option within the extended time limit up to 20.05.2019. The option is to be addressed to the concerned jurisdictional commissioner, and applications addressed to the Commissioner, Commercial Tax, Uttar Pradesh, when submitted before the concerned assessing officer, must be received and processed according to rules. Field officers were instructed not to insist on submission at headquarters and to ensure strict compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Construction services tax rate revision clarifies acceptance of option forms by assessing officers under the extended deadline.
Revision of tax rates for construction services required registered taxpayers in ongoing projects to exercise the Annexure-IV option within the extended time limit up to 20.05.2019. The option is to be addressed to the concerned jurisdictional commissioner, and applications addressed to the Commissioner, Commercial Tax, Uttar Pradesh, when submitted before the concerned assessing officer, must be received and processed according to rules. Field officers were instructed not to insist on submission at headquarters and to ensure strict compliance.
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