International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017 - Commissioner empowered to extent the Filing of GST TRAN-1 not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension
Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017 - Commissioner empowered to extent the Filing of GST TRAN-1 not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension
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