Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
The Commissioner, on the recommendations of the Council, has extended the due date for filing FORM GSTR-3B for the month of October 2024 till 11th December 2024 for registered persons whose principal place of business is in Murshidabad district of West Bengal. This extension is granted under sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 for those required to file returns under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017. The notification is deemed effective from 20th November 2024.
The Commissioner, on the recommendations of the Council, has extended the due date for filing FORM GSTR-3B for the month of October 2024 till 11th December 2024 for registered persons whose principal place of business is in Murshidabad district of West Bengal. This extension is granted under sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 for those required to file returns under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017. The notification is deemed effective from 20th November 2024.
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