Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Supply or not - Levy of CGST and SGST - amount of contribution received from its members - association of apartment owners - there is a supply of service by the Appellant to its members and the same is taxable under GST. - The Circular dated 22.07.2019 only clarified the position and did not bring in any new levy. Hence the question of applying the Circular prospectively does not arise.
Supply or not - Levy of CGST and SGST - amount of contribution received from its members - association of apartment owners - there is a supply of service by the Appellant to its members and the same is taxable under GST. - The Circular dated 22.07.2019 only clarified the position and did not bring in any new levy. Hence the question of applying the Circular prospectively does not arise.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
