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GST (A Practical Knowledgebase)

Income Tax Management (India)

101
SANCTION OF REFUND of Taxes / ITC under GST
Refund must be sanctioned within 60 days of filing of application, otherwise interest on delayed payment of refund will be paid. ......

102
JOB Work Provisions under GST
Movement of goods to job workers is an essential business situation which occurs frequently. Many times a manufacturer send goods to a job worker for getting further work done on them, and receive the goods back from job worker or sell the goods directly from the place of job worker....

103
TDS Provisions under GST (Section 51 of CGST Act, 2017)
Section 51 of the CGST Act, 2017 contains the provisions related to TDS. Following are the provisions related to TDS:

104
Deemed Exports under GST [Section 2(39) of CGST Act, 2017]
Section 2(39) of the CGST Act, 2017 defines deemed exports means such supplies of goods as may be notified under section 147 of the Act.

105
GST Input Service Distributor (ISD) [ Section 2(61) of CGST Act,2017]
As per section 2(61) of the CGST Act, 2017 Input Service Distributor SD) means an office of the supplier of goods or services or both which receives tax invoice towards receipt of input services and.....

106
GST Compliance Rating [ Section 149 of CGST Act,2017]
As per section 149 of the CGST Act, 2017 which is applicable mutatis mutandis under IGST, UTGST Act, 2017 and SGST laws, every registered person shall be assigned a compliance rating based on the record of.....

107
Types of Assessment under GST
Assessment is the process of finalization of tax liability and includes: ......

108
Scrutiny Of Returns under GST Act. [ Sec. 61 of the CGST Act, 2017]
Sec. 61 of the CGST Act, 2017, as applicable under IGST Act, 2017, UTGST Act, 2017 & maybe SGST Law, authorizes the proper officer to scrutinize, verify the correctness of the returns and other data furnished by the taxpayer and communicate discrepancies noticed,......

109
Non-Filers of Returns under the GST law – Registered / Unregistered Persons [Section 62 of the CGST Act, 2017]
Section 62 of the CGST Act, 2017 as applicable to IGST Act, 2017, CGST Act, 2017 & may also SGST law:......

110
Summary Assessment under GST Law – [ Section 64 of CGST Act, 2017]
Section 64 of CGST Act, 2017 as applicable under UTGST, IGST Acts, 2017 and may also be applicable to SGST law of respective states ....

111
Structure of Appeals under GST in the CGST Act.
The CGST Act provides for a four-layered appeal structure as under:......

112
Appeals by the party to the First Appellate Authority (FAA) in the CGST Act.
Section 2(8) defines “Appellate Authority” as an authority appointed or authorised to hear appeals as referred to in section 107. Section 107(1) refers to the “prescribed First Appellate Authority”. ......

113
Deposit Of Tax Admitted And Pre-Deposit under GST Law
As mentioned earlier, the right to appeal is a statutory right which operates within the limitations placed on it by the law. One such limitation flows from the principle that an appellant must first deposit the adjudged dues before his further appeal can be heard....

114
Appeals By The Department (CGST) Before The FAA under GST Law
Para IV above dealt with appeals filed by the party before the AA. However, often the Department itself is not in agreement with the decision or order passed by the (initial) adjudicating authority...

115
Power Of Revision Authority [ Section 108 of CGST Act, 2017]
Section 108 of the Act provides for the mechanism of revision, by the Commissioner, of the orders passed by his subordinate officers. ..

116
GST Appeals by the Party before the Appellate Tribunal under GST Act.
Following are some administrative features of the Tribunal: ...

117
GST Appeals by the Department Before the Appellate Tribunal under GST Act.
If the Commissioner himself or upon request from the Commissioner of State tax or the Commissioner of Union territory tax on examination of the case record is...

118
Authorised Representative under the GST Act.
Any person is entitled or required to appear before an Officer appointed under this Act or the AA or the Tribunal in connection with any proceedings under the Act,....

119
GST Appeal to the High Court under GST Act.
Appeals to the High Court are to be filed within 180 days, but the HC has the power to condone delay on being satisfied of sufficient cause for the same. Fees shall be as prescribed. ...

120
GST Appeal to the Supreme Court under GST Act.
An appeal can be submitted to the Supreme Court for any order passed by the National Bench or Regional Benches of the Appellate Tribunal or from any judgment or order passed by the High Court in an appeal made under section 117...

 
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