Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Nature of supply - liability to pay tax under IGST or CGST and SGST - though the location of the recipient is outside India, the services supplied are in respect of goods which are made physically available by the recipient of the services to the supplier of the services in Maharashtra - then as per Section 13(3)(a) of IGST Act the ‘place of supply’ and the ‘service provider’ are in the same State, CGST and SGST are payable
Nature of supply - liability to pay tax under IGST or CGST and SGST - though the location of the recipient is outside India, the services supplied are in respect of goods which are made physically available by the recipient of the services to the supplier of the services in Maharashtra - then as per Section 13(3)(a) of IGST Act the ‘place of supply’ and the ‘service provider’ are in the same State, CGST and SGST are payable
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
