Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Page of 4828
Press 'Enter' after typing page number.
4821 to 4840 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Various aspects related to the waiver of interest or penalty or both u/s 128A of the CGST Act. It clarifies eligibility criteria, application process, payment requirements, processing of applications, issuance of orders, and appeals. Key points include the time period covered, payment of full tax amount (excluding certain amounts), treatment of erroneous refund demands, demands spanning multiple periods, and applicability to IGST and Compensation Cess. It also addresses issues like retrospective ITC availability, adjustment of transitional credit demands, utilization of ITC for payment, and applicability to import IGST under Customs Act. The summary provides comprehensive guidance on availing the waiver benefit u/s 128A.
Various aspects related to the waiver of interest or penalty or both u/s 128A of the CGST Act. It clarifies eligibility criteria, application process, payment requirements, processing of applications, issuance of orders, and appeals. Key points include the time period covered, payment of full tax amount (excluding certain amounts), treatment of erroneous refund demands, demands spanning multiple periods, and applicability to IGST and Compensation Cess. It also addresses issues like retrospective ITC availability, adjustment of transitional credit demands, utilization of ITC for payment, and applicability to import IGST under Customs Act. The summary provides comprehensive guidance on availing the waiver benefit u/s 128A.
Note: It is a system-generated summary and is for quick reference only.