Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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An e-way bill is required for intra-State movement of goods in West Bengal where the consignment value exceeds Rs. 50,000, with effect from 01.06.2026. Movements relating to job work remain exempt, including goods sent to a job-worker, moved between job-workers, or returned to the principal after job work. For non-job-work intra-State movements at or below the threshold, no e-way bill is required. The clarification operationalises the earlier notification under the West Bengal GST Rules.
An e-way bill is required for intra-State movement of goods in West Bengal where the consignment value exceeds Rs. 50,000, with effect from 01.06.2026. Movements relating to job work remain exempt, including goods sent to a job-worker, moved between job-workers, or returned to the principal after job work. For non-job-work intra-State movements at or below the threshold, no e-way bill is required. The clarification operationalises the earlier notification under the West Bengal GST Rules.
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