Complete advisory on Invoice management system (IMS)

Textured Tempered Coated and Uncoated Glass

Central Government after consultation with RBI  specifies that provisions of section 194N of the Income tax Act shall not apply to Foreign Representations duly approved by Ministry of External Affairs of Government of India including Diplomatic Missions, agencies of the United Nations, International Organisations, Consulates and Offices of Honorary Consuls which are exempt from paying taxes in India as per the Diplomatic Relations (Vienna Convention) Act 1972 (43 of 1972) and the United Nations (Privileges and Immunities) Act 1947 (46 of 1947).

CBDT makes amendments in Valuation Of Goods For Customs as referred in TABLE-1, TABLE-2, and TABLE-3. Download original notification below and read the amendments in detail.

The CBDT extends due date of furnishing of Return of Income under sub-section (I) of section 139 of the Act via form 3CEB for the Assessment Year 2024-25 in the case of assesses referred to in clause (aa) of Explanation 2 to sub-section (1) of section 139 of the Act.

Deadline for filling GSTR 3B has been extended to 21st Nov'2024 for the registered taxpayers whose principal place of business is located in the state of Maharashtra and Jharkhand and who are required to file GSTR-3B under Section 39(1) of the CGST Act, 2017, read with Rule 61(1)(i) of the CGST Rules, 2017. As per GST Act, “The principal place of business means the place mentioned in the GST Registration as the principal place of business.

Circular No. 16/2024- CBDT on Condonation of delay in Filing Forms 9A, 10, 10B and 10BB for AY 2018-19 Onwards

In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs, being satisfied  that  it  is necessary  and  expedient  to  do  so,  hereby  makes  the  following amendments in the notification of the Government of India in the Ministry of Finance (Department  of  Revenue),  No.  36/2001-Customs  (N.T.),  dated  the  3rd  August,  2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 748 (E), dated the 3rd August, 2001

Advisory issued by GSTN on IMS on supplier view

GSTN has issued advisory on IMS 

The Goods and Services Tax Network (GSTN) has released an advisory explaining why some GST taxpayers who have not yet received GSTR 2B (input tax credit statement). This advisory helps you in understanding it better and take up the issue with the appropriate supplier or others.