Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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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