Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    June 15, 2026   Case Laws Money Laundering
    PMLA bail and Article 21: prolonged pre-trial custody can justify release despite failure to satisfy the twin conditions.
    June 15, 2026   Case Laws Service Tax
    SEZ refund turns on actual use for authorised operations, not invoice defects, where tax payment and nexus are undisputed.
    June 13, 2026   Case Laws GST
    GST registration restoration for non-filing defaults depends on compliance with pending returns and dues before the authority.
    June 13, 2026   Case Laws GST
    System-generated GST notices must identify the competent issuing authority; otherwise, cancellation of registration cannot stand.
    June 13, 2026   Case Laws GST
    GST limitation and suppression on ITC mismatch upheld after Covid-19 exclusion and extended-period notice challenge
    June 13, 2026   Case Laws GST
    GST job-work records and revenue neutrality: Section 74 invocation upheld, while factual verification of neutrality was remitted.
    June 13, 2026   Case Laws GST
    Restoration of cancelled GST registration may follow payment of dues where default stems from hardship and Covid disruption.
    June 13, 2026   Case Laws GST
    Bail in GST forgery cases may rest on limited weight of confessional and co-accused statements after charge-sheet filing.
    June 13, 2026   Case Laws GST
    Actual supply verification required before confirming demand and penalty on alleged invoice-only inward supply allegations
    June 13, 2026   Case Laws GST
    GST on sub-contracted works contracts: 18% rate upheld, differential tax reimbursement ordered, and refund claim left for reconciliation.
    June 13, 2026   Case Laws GST
    Anti-profiteering on cinema tickets: GST benefit had to be passed on, with profiteered sums deposited in consumer welfare funds
    June 13, 2026   Case Laws Income Tax
    Reassessment limitation under amended law: exclusion of 148A notice-reply period kept reopening of completed assessment within time.
    June 13, 2026   Case Laws Income Tax
    TDS credit cannot be denied for portal mismatch; authorities must verify Form 16A before rejecting credit.
    June 13, 2026   Case Laws Income Tax
    Section 50 deeming fiction limited to computation, preserving long-term capital loss set-off on depreciable assets
    June 13, 2026   Case Laws Income Tax
    Charitable purpose remains intact where livelihood and skill activities generate receipts, supporting approval for the trust.
    June 13, 2026   Case Laws Income Tax
    GST registration cancellation alone cannot disallow purchases when invoices predate death, sales are accepted, and records match.
    June 13, 2026   Case Laws Income Tax
    Web hosting receipts treated as facility payments, not royalty or technical fees under the India-USA treaty
    June 13, 2026   Case Laws Income Tax
    Indexation on amalgamated assets follows original holding period where transfer is tax-neutral; related-party capital loss disallowance failed.
    June 13, 2026   Case Laws Income Tax
    Binding advance pricing agreement bars disallowance of intra-group second-line support services once the transaction is APA-compliant.
    June 13, 2026   Case Laws Income Tax
    Faceless reassessment treated as best judgment assessment, validating CIT(A) remand for fresh adjudication after non-compliance.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
June 15, 2026   Case Laws Money Laundering
PMLA bail and Article 21: prolonged pre-trial custody can justify release despite failure to satisfy the twin conditions.
June 15, 2026   Case Laws Service Tax
SEZ refund turns on actual use for authorised operations, not invoice defects, where tax payment and nexus are undisputed.
June 13, 2026   Case Laws GST
GST registration restoration for non-filing defaults depends on compliance with pending returns and dues before the authority.
June 13, 2026   Case Laws GST
System-generated GST notices must identify the competent issuing authority; otherwise, cancellation of registration cannot stand.
June 13, 2026   Case Laws GST
GST limitation and suppression on ITC mismatch upheld after Covid-19 exclusion and extended-period notice challenge
June 13, 2026   Case Laws GST
GST job-work records and revenue neutrality: Section 74 invocation upheld, while factual verification of neutrality was remitted.
June 13, 2026   Case Laws GST
Restoration of cancelled GST registration may follow payment of dues where default stems from hardship and Covid disruption.
June 13, 2026   Case Laws GST
Bail in GST forgery cases may rest on limited weight of confessional and co-accused statements after charge-sheet filing.
June 13, 2026   Case Laws GST
Actual supply verification required before confirming demand and penalty on alleged invoice-only inward supply allegations
June 13, 2026   Case Laws GST
GST on sub-contracted works contracts: 18% rate upheld, differential tax reimbursement ordered, and refund claim left for reconciliation.
June 13, 2026   Case Laws GST
Anti-profiteering on cinema tickets: GST benefit had to be passed on, with profiteered sums deposited in consumer welfare funds
June 13, 2026   Case Laws Income Tax
Reassessment limitation under amended law: exclusion of 148A notice-reply period kept reopening of completed assessment within time.
June 13, 2026   Case Laws Income Tax
TDS credit cannot be denied for portal mismatch; authorities must verify Form 16A before rejecting credit.
June 13, 2026   Case Laws Income Tax
Section 50 deeming fiction limited to computation, preserving long-term capital loss set-off on depreciable assets
June 13, 2026   Case Laws Income Tax
Charitable purpose remains intact where livelihood and skill activities generate receipts, supporting approval for the trust.
June 13, 2026   Case Laws Income Tax
GST registration cancellation alone cannot disallow purchases when invoices predate death, sales are accepted, and records match.
June 13, 2026   Case Laws Income Tax
Web hosting receipts treated as facility payments, not royalty or technical fees under the India-USA treaty
June 13, 2026   Case Laws Income Tax
Indexation on amalgamated assets follows original holding period where transfer is tax-neutral; related-party capital loss disallowance failed.
June 13, 2026   Case Laws Income Tax
Binding advance pricing agreement bars disallowance of intra-group second-line support services once the transaction is APA-compliant.
June 13, 2026   Case Laws Income Tax
Faceless reassessment treated as best judgment assessment, validating CIT(A) remand for fresh adjudication after non-compliance.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2020 › April, 2020 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
GST

Seeks to give effect to the provisions of rule 87 (13) and FORM...

Rule 87(13) and FORM GST PMT-09: Key Updates on Compliance Under CGST Rules 2017 for Tax Provisions.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST April 29, 2020 Notifications
Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017 - Notification
View Source View

Topics

Acts Income Tax
Next ➔