Monday, August 31, 2020

CA vacancy in Bayer AG

Bayer AG is hiring Chartered Accountants for the role of Manager – Direct Tax Strategy at Thane, India. Candidates with 6 to 8 years of experience are required.  Bayer AG is a German multinational pharmaceutical and Life Sciences Company and one of the largest pharmaceutical companies in the world. Job Descriptions The position is responsible […]

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Expenditure on Replacement of Jigs and Fixtures is Revenue Expenditure: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench while upholding the order of CIT(A) said the whenever the jigs and fixtures were replaced due to constant wear and tear and also due to changes in the design of the part, the assessee can claim the same as revenue expenditure for the purpose of Income Tax […]

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DGGI not to take any coercive action against Mukesh Garg without a weeks prior notice: Delhi HC grants protection for 45 days due to COVID-19

The Delhi High Court held that the Directorate General of GST Intelligence (DGGI) or any of its officers propose to take any coercive action against the respondent, the petitioner, Mukesh Garg shall serve a week’s prior notice. The petitioner, DGGI has filed the petition challenging an order passed by the learned Sessions Judge in Bail […]

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Delhi High Court directs Central Govt. to file affidavit on status of appointments of Chairman and Members of PMLA Appellate Tribunal

The Delhi High Court directed the Union of India to file the affidavit on status of appointments of Chairman and all Members of the Prevention of Money Laundering Act (PMLA) Appellate Tribunal. The present petition has been filed due to the non-listing of Petitioner’s Appeal before the Appellate Tribunal under the Prevention of Money Laundering […]

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12% GST on Security Excise Adhesive Labels: AAR [Read Order]

The Karnataka Authority of Advance Ruling (AAR) ruled that 12% Goods and Service Tax (GST) is applicable on the security excise adhesive labels. The applicant, M/s  Marketing Communication & Advertising Ltd. has sought an advance ruling in relation to supply by the applicant to various distilleries and sought to rule on the correct classification of […]

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CBIC extends deadline of GSTR-4 for FY 2019-20 [Read Notification]

The Central Board of Indirect Taxes and Customs ( CBIC ) has extended the deadline of GSTR-4 for the Financial Year 2019 – 20 till 31st October 2020. GSTR-4 is a return that must be filed by the taxpayers opting for Composition Scheme on an annual basis. Until the FY 2018-19, the return was filed every quarter […]

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Pranab Mukherjee, former President of India, passes away at 84

Pranab Mukherjee, former President of India and Bharat Ratna, passed away at 84 after battling a long illness. Eighty-one years old, Mr. Mukherjee is a man of unparalleled experience in governance with the rare distinction of having served at different times as Foreign, Defence, Commerce, and Finance Minister. He was elected to the Upper House […]

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Gas regulating measuring Equipment installed at Customers site is Taxable service, says Supreme Court [Read Judgment]

The Supreme Court held that gas regulating measuring equipment installed at customers’ sites is taxable service. The respondent company, M/s Adani Gas Ltd. was in the business of distributing natural gas, Compressed Natural Gas (CNG) and Piped Natural Gas (PNG) to industrial, commercial, and domestic consumers.  For the distribution of PNG to industrial, commercial and […]

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Sunday, August 30, 2020

GSTR 4 Late Fees I Compoisiton Taxpayers I CA Satbir Singh

GST Manual with GST Law Guide and Digest of Landmark Rulings I 2020 Edit...

Petitioner failed to quote Tax Amounts even though the conditions required disclosure of Tax burden, tender can’t be accepted: Kerala HC

The Kerala High Court noted that the prime reason for the respondents for not accepting the tender of the petitioner is that the petitioner did not quote tax amounts even though the conditions required disclosure of tax burden. The petitioner, Fawaz Ashraf  is the Proprietor of Elster Electronics and is in the business of installations […]

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Karnataka High Court directs Designated Committee to accept declaration in Form No.SVLDRS-1 [Read Judgment]

The Karnataka High Court directed the Designated Committee to accept declaration under Form No.SVLDRS-1 as final. The petitioner, M/s Jagdish Advertising is an Advertising Agency engaged in the business of providing advertising services. The Directorate General of GST Intelligence issued a Show Cause Notice, in which the petitioner was asked to show cause as to […]

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Finance Executive vacancy in BBC World News

The BBC World News, has invited applications from eligible and interested candidates for the post of Finance Executive. The BBC World News, the BBC’s commercially funded international 24-hour news and information channel, is owned and operated by BBC Global News Ltd, a member of the BBC’s commercial group of companies. BBC World News attracts 74 […]

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Financial Analyst vacancy in World Bank

The World Bank Group has invited applications from eligible and interested candidates for the post of Financial Analyst. The World Bank Group is one of the largest sources of funding and knowledge for developing countries; a unique global partnership of five institutions dedicated to ending extreme poverty, increasing shared prosperity and promoting sustainable development. With […]

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CBDT directs Banks to Refund charges collected after Jan 1 on E-Transactions

The Central Board of Direct Taxes ( CBDT ) has directed the banks to refund the charges collected after January 1st 2020 on E-Transactions. The Circular issued by CBDT said that, In furtherance to the declared policy objective of the Government to encourage digital transactions and move towards a less-cash economy. the Finance (No. 2) […]

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CA/CPA/ACCA vacancy in Maersk

The Maersk has invited applications from eligible and interested candidates with the post qualification of 5 plus years. The Maersk A/S, also known as simply Maersk, is a Danish integrated shipping company, active in ocean and inland freight transportation and associated services, such as supply chain management and port operation. Maersk has been the largest […]

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COVID-19: ICAI issues relaxation for provisionally registered students in the Intermediate Course till 31st July, 2020

The Institute of Chartered Accountants of India (ICAI) on Sunday announced Relaxation for provisionally registered students in the Intermediate Course till 31st July, 2020 through Direct Entry Route for appearing in May 2021 Intermediate Examination on account of the outbreak of COVID-19. The Institute with the objective to overcome hardship being faced by the students […]

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Saturday, August 29, 2020

GST for Accounts and Finance Teams (e- Book 2020) I CA Satbir Singh

GST for Accounts and Finance Teams (e- Book 2020) I CA Satbir Singh

Handbook of GST Procedure, Commentary and Rates 2020 Edition Book I CA ...

GST: Madhya Pradesh High Court upholds Cash Seizure of about Rs. 66.43 lakhs

The Madhya Pradesh High Court while analyzing the scope and ambit of section 67(2) of GST Act has upheld Cash seizure of about Rs. 66.43 lakhs. The petitioner is the wife of Shri Sanjay Matta who is the Proprietor of the firm functioning in the name and style of M/s. S. S. Enterprises. The Firm […]

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Assessee entitled to Refund in absence of any Power with Revenue to forfeit Excess Tax: Gujarat High Court [Read Order]

The Gujarat High Court while directing the authority to refund said that the assessee entitled to refund in absence of any power with Revenue to forfeit excess tax. The petitioner, Advanced Systek Pvt. Ltd. is a limited Company incorporated under the provisions of the Companies Act, 1956. The petitioner paid tax at the rate of […]

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Now Execution of ‘Power of Attorney’ is optional for opening Demat Account: SEBI

In view of instances of misuse of power of attorney (PoA), the Security and Exchange Board of India (SEBI) has reiterated that Power of Attorney (PoA) is optional for the opening of client accounts by stockbrokers or depository participants. In a circular, SEBI noted that PoA is invariably obtained from the investors as part of […]

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COVID-19: Kerala Govt. exempts 3 Months Road Tax to Private Buses

The Kerala Government has exempted three months Road Tax for private buses from July 1.. The Kerala transport minister A K Saseendran informed that the state cabinet has decided to give road tax exemption to private buses for three more months from July 1. School buses and tourist buses will also benefit from this exemption. […]

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Central Government revises the working days of the Debt Recovery Tribunal [Read Notification]

The Central Government on Wednesday notified the Debts Recovery Tribunal (Procedure) Amendment Rules, 2020, which seek to amend the Debts Recovery Tribunal (Procedure) Rules, 1993. “In the Debts Recovery Tribunal (Procedure) Rules, 1993, in rule 19, after the word “Second”, the words “and Fourth” may be inserted. The amendment, in fact, brings forth a change […]

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ICAI renames Kanchipuram District Branch as Chengalpattu District Branch of SIRC [Read Notification]

The Institute of Chartered Accountant (ICAI) on Thursday renamed Kanchipuram District Branch as the Chengalpattu District Branch of Southern India Regional Council (SIRC). The Council of ICAI at its 393rd Meeting held on 30th June and lst July, 2020 on consideration of recommendations of SIRC and Management Committee of the Council in the matter and […]

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GSTN enables Import data in GSTR-2A on trial basis, invites Feedback

Two new tables have been inserted in GSTR-2A for displaying details of the import of goods from overseas and inward supplies made from SEZ units / SEZ developers. Taxpayers can now view their bill of entries data which is received by the GST System (GSTN) from ICEGATE System (Customs). The present data upload has been […]

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CBIC enables Auto-drafted Input Tax Credit statement GSTR-2B for July

The Central Board of Indirect Taxes and Customs ( CBIC ) has enabled the auto-drafted Input Tax Credit ( ITC ) statement GSTR-2B  for the month of July. The GST Council, in its 39th meeting held on 14th March 2020, had recommended to adopt and implement the incremental approach of linking the present system of filing of GSTR-3B and GSTR-1 and […]

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Import data in GSTR 2A I New GST Press Release I CA Satbir Singh

New GST Advisory on ITC and GSTR2B I CA Satbir singh

Friday, August 28, 2020

GSTR2B on GST Portal New GST Return made available I CA Satbir Singh

Demystifying GST for Construction Industry 2020 Edition Book I CA Satbir...

Duty liability in Form SVLDRS-1 admitted in an oral statement stood quantified prior to the cut-off date of beneficial circulars: Delhi HC

The Delhi High Court held that the duty liability in Form SVLDRS-1 admitted in an oral statement stood quantified prior to the cut-off date of beneficial circulars. The present writ petition was filed challenging the rejection order dated 17th January 2020 whereby the declaration filed by the petitioner under Sabka Vishwas (Legacy Dispute Resolution) Scheme, […]

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Companies no longer require to attach extract of Annual Return: MCA [Read Notification]

The Ministry of Corporate Affairs (MCA) on Friday notified the Companies (Management and Administration) Amendment Rules, 2020, wherein the companies are no longer required to attach extracts of Annual Return. The rules seek to amend the Companies (Management and Administration) Rules, 2014. In the Companies (Management and Administration) Rules, 2014, in rule 12, in sub-rule […]

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MCA notifies August 28, 2020, as a date for filing Annual Returns [Read Notification]

The Ministry of Corporate Affairs (MCA) on Friday notified August 28, 2020, as a date for filing Annual Returns. Every company is required to file the annual accounts and annual return as per the Companies Act, 2013 within 30 days and 60 days respectively from the conclusion of the Annual General Meeting. “In exercise of […]

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ICSI designates Ashok Kumar Dixit as the Director (Discipline) of Disciplinary Directorate [Read Notification]

The Institute of Company Secretaries of India (ICSI) on Friday designates Ashok Kumar Dixit as the Director (Discipline) of Disciplinary Directorate. “The Council of the Institute of Company Secretaries of India, pursuant to subsection (1) of Section 21 of the Company Secretaries Act, 1980, had established the Disciplinary Directorate of the Institute of Company Secretaries […]

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VAT: Gujarat High Court quashes order and demand notice passed by Authority for Procedural Lapses [Read Judgment]

The Gujarat High Court quashed the order and the demand notice passed by the respondent authority because of the procedural lapses and remitting the matter back to the respondent authority for fresh hearing. The first writ applicant, M/s Viva Tradecom Pvt. Ltd is a company inter alia engaged in the business of manufacturing and sale […]

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Pre-Deposit mandatory for filing Appeal before CESTAT: Delhi High Court [Read Order]

The Delhi High Court held that the deposit of pre-deposit is mandatory for filing an appeal before the CESTAT and the decision shall be taken by CESTAT only after deposit of the pre-deposit as required under Section 129E of the Customs Act, 1962 within the timeframe given by the law. The petitioner is an importer […]

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GST: The Interesting History of Interest

If one should list the most controversial Sections under GST so far, the list would definitely include, Section 140 (transitional credit), Section 129 (Detention of goods), and Section 50 (interest on delayed payment of tax).   The last two days have seen a lot of discussions about Section 50. Let us understand why: The origin of […]

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CBIC extends due date of Specific Compliances to August 31, 2020 [Read Notification]

The Central Board of Indirect Taxes and Customs (CBIC) extended the due date of specific compliance to August 31, 2020. The notification under section 168A of the CGST Act for extending the due date of specific compliance which falls during the period from the 20th day of March 2020 to the 30th day of August […]

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12% GST on Cochin Port Trust for providing Deposit under ‘Work Contract’: AAR [Read Order]

The Kerala Authority of Advance Ruling (AAR) ruled that 12% GST is applicable on Cochin Port Trust for providing Deposit Work under ‘Work Contract’. The Applicant, M/s. Cochin Port Trust is a body corporate constituted under the Major Port Trusts Act, 1963 and is engaged in providing port services with modern infrastructure. The Board of […]

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CA /CMA opening in Johnson & Johnson

Johnson & Johnson has invited applications from qualified Chartered Accountants for the post of Financial Analyst. The Johnson & Johnson Cares the world, for over 125 years. Johnson & Johnson embrace research and science — bringing creative ideas, products, and services to advance the health and well-being of people. Every day, more than 130,000 employees […]

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Assistant Manager vacancy in Deloitte

The Deloitte Touche Tohmatsu Limited has invited applications from eligible candidates for the post of Assistant Manager. The Deloitte is the brand under which tens of thousands of dedicated professionals in independent firms throughout the world collaborate to provide audit, consulting, financial advisory, risk management, and tax services to selected clients. These firms are members […]

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Staff Accountant vacancy in Amazon

Amazon has invited applications from eligible and interested candidates for the post of staff accountant. Amazon.com, Inc., is an American multinational technology company based in Seattle, Washington. Amazon focuses on e-commerce, cloud computing, digital streaming, and artificial intelligence. It is considered one of the Big Four technology companies, along with Google, Apple, and Facebook. DESCRIPTION […]

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KMRL is ‘Government Authority’, not liable to pay GST on funds received from Kerala Govt. for paying cost of water metro project: AAR [Read Order]

The Kerala Authority of Advance Ruling (AAR) ruled that Kochi Metro Rail Limited (KMRL) is a “Government Authority” and it is not liable to pay Good and Service Tax (GST) on Funds received from Kerala Government for paying the cost of water metro project. The applicant, M/s. Kochi Metro Rail Limited (KMRL) is a Special […]

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CA-Inter vacancy in Jio

The Jio has invited application from interested and eligible candidates for the Executive Facility Coordination. THE Jio is an Indian telecommunications company and a subsidiary of Jio Platforms, headquartered in Mumbai, Maharashtra, India. It operates a national LTE network with coverage across all 22 telecom circles. Responsibility The Executive Facility Coordination is responsible for ensuring […]

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Institute training students to obtain qualification like CA, ACCA, CS, CMA are not exempted from GST: AAR [Read Order]

The Kerala Authority of Advance Ruling (AAR) ruled that M/s Logic Management Training Industry is providing training to the students to help them obtain qualifications like CA, ACCA, CS, CMA, CPA etc. is not exempted from GST. The Applicant, M/s Logic Management Training Industry is an Institute imparting Education to students to facilitate them in […]

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Indirect Tax Manager vacancy in Facebook

Facebook is seeking an experienced Indirect Tax Manager to join its APAC Indirect Tax team to manage the Indirect Tax function for India. This position will collaborate and work closely with local and international Direct and Indirect Tax teams, international and regional Accounting and other Finance functions. The Facebook is an American online social media […]

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Project Manager vacancy in Cognizant

The Cognizant has invited applications from eligible candidates for the post of Project Manager. The Cognizant is one of the world’s leading professional services companies, transforming clients’ business, operating and technology models for the digital era. Our unique industry-based, consultative approach helps clients envision, build and run more innovative and efficient businesses. Headquartered in the […]

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Thursday, August 27, 2020

Handbook on MSMEs Micro, Small and Medium Enterprises I 2020 edition Bo...

New Change on GST Portal I CA Satbir Singh

New Change on GST Portal I CA Satbir Singh

Agricultural implements used for Rubber Tapping such as Spouts, Cup Holders and Collection Cups are exempted from GST: AAR [Read Order]

The Authority of Advance Ruling (AAR) in Kerala has ruled that, Agricultural implements used for rubber tapping such as spouts, cup holders and collection cups are exempted from Goods and Services Tax ( GST ). The applicant is engaged in manufacture and sale of plastic cups which are exclusively used for collection of rubber latex. […]

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Corporate Debtors not to include those who furnished the Statements and Returns: Delhi GST

The Delhi Goods and Service Tax (GST) notified that the class of corporate debtors shall not include those corporate debtors who have furnished the statements and the returns under Section 37 and section 39 of the Delhi Goods and Services Tax Act, 2017 respectively. The notification shall come into force with effect from the 5th […]

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Delhi GST waives off Late Fees for filing Return under GST [Read Notification]

The Delhi Goods and Service Tax (GST) department waived off late the late fees for filing returns under GST, which will be enforced retrospectively with effect from the 19th December, 2019. The Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, notified further amendment in the notification of the […]

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NCLAT orders NCLT to constitute bench comprising of Judicial Member and Technical Member for disposal of matter [Read Order]

The National Company Law Appellate Tribunal (NCLAT) ordered the National Company Law Tribunal (NCLT) to constitute a bench consisting of Judicial Member and Technical Member for disposal of matter as per the directions of the Supreme Court. The appellant invited the attention of the bench to the decision of the Supreme Court wherein it was […]

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RBI extends Time period for Furnishing of Returns for UCBs

The Reserve Bank of India (RBI) has extended the furnishing of the returns under Section 31 of the Act for the financial year ended on March 31, 2020, by a further period of three months for the primary (urban) co-operative banks (UCBs). This notification comes in the wake of recognizing the difficulties faced by the […]

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Leveraging Professionalism hand in hand: ICSI signs MoU with IIM Jammu

The Institute of Company Secretaries of India (ICSI) recently signed a Memorandum of Understanding (MoU) for instituting the ICSI Signature Award Scheme with Indian Institute of Management (IIM)– Jammu,to facilitate a comprehensive partnership for imparting knowledge and skills in the areas of Joint Academic Research, Joint Workshops, Professional Development Programme for Company Secretaries, sharing resources […]

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ACCA and BIMTECH collaborates to launch PGPX-Professional Accountancy programme

The Association of Chartered Certified Accountants (ACCA) and Birla Institute of Management Technology (BIMTECH) today announced the launch of PGPX-Professional Accountancy programme, where students will be taught key skills such as business model planning, strategic thinking, decision making, and digital ecosystem and applications, which are the need of the hour to be future-ready professionals. Commencing […]

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Date of Award is the Date of Accrual of Capital Gains: Supreme Court [Read Judgment]

The Supreme Court while upholding the assessment of AO held that the date of award is the date of accrual of capital gains for the purpose of Section 45 of the Act of 1961. The question concerning date of accrual of capital gains arose in the backdrop that though the proceedings for acquisition in question […]

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Delhi HC quashes RTI seeking GSTN’s minutes of board-meeting citing vagueness in CIC’s directions [Read Order]

The Delhi High Court sets aside order allowing RTI application seeking disclosure of Minutes of the Board Meeting & resolutions of Goods & Service Tax Network (GSTN) as it was vague in the direction of CIC. The petitioner is a non-government private limited company registered under Section 25 of the Companies Act, 1956. The Government […]

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Telangana High Court stays order imposing Entertainment Tax on Master System Cable Operator [Read Order]

The Telangana High Court stayed the impugned order imposing Entertainment Tax on Master System Cable Operator. The petitioner claims to be one of the largest Master System Cable Operators (MSO) and it provides Digital Cable Services comprising Digital Channels, Movies, etc., with the State-of-Art distribution set-ups. It provides very cost-effective technologically advanced set-top boxes which […]

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Senior Consultant vacancy in NABCONS

The NABARD Consultancy Services (NABCONS), a wholly-owned subsidiary of NABARD and a leading consultancy organization in the field of agriculture and rural development (www.nabcons.com) has invited applications from interested candidates for the post of Senior Consultant. Key Responsibilities Ledger Scrutiny/ Verification of accounting records, cash books, checking all debit/ credit entries of all bank accounts […]

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Wednesday, August 26, 2020

Basics of Accounting for CA Foundation New Syllabus 2020 Edition I CA Sa...

CAG issues Regulations on Audit and Accounts (Amendments) 2020

The Comptroller and Auditor General of India (CAG) issued the Regulations on Audit and Accounts (Amendments) 2020. The newly amended regulation seeks to substitute Regulations on Audit and Accounts, 2007, which will be applicable on the officers and staff of the Indian Audit and Accounts Department and all ministries and departments of the Union Government, […]

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IBBI suspends Insolvency Professional for 3 months

The Insolvency and Bankruptcy Board of India (IBBI) barred insolvency professional (IP) from taking fresh assignments or rendering services for three months. Mr. Rajneesh Singhvi is a Professional Member of the Indian Institute of Insolvency Professionals of ICAI and an Insolvency professional registered with the Insolvency and Bankruptcy Board of India (Board). The Disciplinary Board […]

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Cabinet clears proposal for introduction of Punjab GST (Amendment) Bill, 2020

The Punjab Cabinet on Tuesday approved the proposal for the introduction of the Punjab GST (Amendment) Bill, 2020. The Goods and Services Tax was introduced in the country with effect from July 1, 2017, as the biggest economic reforms in the indirect taxation system of the country. The amendment seeks to fulfill the demand of […]

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Central Govt. empowered to impose ‘Quantitative Restrictions’ on Import: Supreme Court upholds Trade Notices [Read Judgment]

The Supreme Court while upholding the trade notices and notifications passed by the central govt held that under Section 3 the Foreign Trade (Development and Regulation) Act, 1992 (FTDR), the central government is empowered to impose ‘Quantitative Restrictions’ on Import. The petitioner M/s. Hira Traders had filed Writ Petition High Court of Judicature at Madras […]

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National e-Assessment Centre will be set up to implement Faceless Assessment: Principal Chief Commissioner of Income Tax, Mumbai

A National e-Assessment Centre (NeAC) and a network of Regional e-Assessment Centres will be set up to implement the Faceless Assessment Scheme of the Income Tax Department, launched nation-wide by Prime Minister Shri Narendra Modi on 13th August 2020. The regional assessment network would comprise assessment units, verification units, technical units, and review units. The system allows […]

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CA/CPA/CFA vacancy in Bank of America

The Bank of America has invited applications from eligible candidates for the post of Team leader. The Bank of America is one of the world’s leading financial institutions, serving individual consumers, small and middle-market businesses and large corporations with a full range of banking, investing, asset management and other financial and risk management products and […]

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Financial Analyst vacancy in Amazon

Amazon has invited applications from eligible and interested candidates for the post of Financial Analyst. The Amazon.com launched in 1995, it was with the mission “to be Earth’s most customer-centric company, where customers can find and discover anything they might want to buy online, and endeavors to offer its customers the lowest possible prices.” Job […]

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Senior Accounts Manager vacancy in Randstad

The Randstad India Private Limited is hiring eligible and interested candidates for the post of Senior Accounts Manager. The Randstad NV, commonly known as Randstad and stylized as Randstad, is a Dutch multinational human resource consulting firm headquartered in Diemen, Netherlands. It was founded in the Netherlands in 1960 by Frits Goldschmeding and operates in […]

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Chartered Accountant vacancy in Bank of America

The Bank of America has invited applications from eligible candidates for the post of Assistant Manager. The Bank of America is one of the world’s leading financial institutions, serving individual consumers, small and middle-market businesses and large corporations with a full range of banking, investing, asset management and other financial and risk management products and […]

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No Penalty can be imposed on PVR retrospectively for denying GST rate reduction: NAA [Read Order]

The National Anti-Profiteering Authority (NAA) found M/s PVR Ltd. guilty of profiteering but did not impose the penalty for denying the benefit of Input Tax Credit (ITC) to ticket Buyers as no penalty provisions existed when the ITC was denied. The Applicant, Srinivas, alleged profiteering against the respondent, M/s PVR Limited and submitted that the […]

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Penalty for Profiteering Charges can’t be imposed retrospectively: NAA [Read Order]

The National Anti-Profiteering Authority (NAA) found M/s Horizon Projects Pvt. Ltd. guilty of profiteering but did not impose the penalty for denying the benefit of Input Tax Credit (ITC) as no penalty provisions existed when the ITC was denied. The Applicant, Diwakar Bansal, alleged profiteering against the respondent, M/s Horizon Projects Pvt. Ltd. that the […]

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No recovery of Interest on delayed payment of GST to be made for the past period, clarifies CBIC

The Central Board of Indirect Taxes & Customs (CBIC) today clarified that the Notification No. 63/2020-Central Tax dated 25′ August 2020 relating to interest on delayed payment of GST has been issued prospectively due to certain technical limitations. However, it has assured that no recoveries shall be made for the past period as well by […]

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Seizure of perishable Goods twice by GST Authorities is unjustified: Karnataka HC allows Transporter’s petition [Read Judgment]

The Karnataka High Court quashed the order of detention of goods conveyance vehicle by GST authorities passed for the second time against a Transporter by initiating a proceeding under section 67 of the CGST Act. The petitioner, a transporter registered under the CGST Act, 2017 and IGST Act, 2017 was engaged by M/s. Venkataramana Traders, […]

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18% GST for Services provided to Electricity Supply Companies: AAR [Read Order]

The Authority for Advance Rulings (AAR) in Karnataka has held that Services provided to Electricity Supply Companies, an undertaking wholly owned by the Karnataka State Government by way of construction, erection, commissioning, installation, completion, etc. are not covered under Entry 3(vi)(a) of the Notification No. 12/2017 – Central Tax (Rate) dated 28-06-2017, and consequentially, they […]

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No penalty for denying ITC benefit to Customers prior to January 1, 2020: NAA [Read Order]

The National Anti-Profiteering Authority (NAA) found M/s VTWO Ventures guilty of profiteering but did not impose the penalty for denying the benefit of Input Tax Credit (ITC) as no penalty provisions existed when the ITC was denied. The Applicant, Kerala State Screening Committee on Anti-Profiteering, alleged profiteering against the respondent, M/s VTWO Ventures that the […]

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Penalty can’t be levied on Puri Construction for denying benefit of ITC to Flat Buyers: NAA [Read Order]

The National Anti-Profiteering Authority (NAA) found M/s Puri Construction Private Limited guilty of profiteering but did not impose the penalty for denying the benefit of Input Tax Credit (ITC) to Flat Buyers as no penalty provisions existed when the ITC was denied. The Applicant, Pallavai Gulati, alleged profiteering against the respondent, M/s Puri Construction Private […]

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Bus pass is not an actionable claim and liable to GST: AAAR [Read Order]

The Karnataka Appellate Authority of Advance Ruling (AAAR) ruled that bus pass is not an actionable claim and liable to Goods and Service Tax (GST). The Appellant, Ascendas Services (India) Pvt. Ltd. is engaged in the business of operation and maintenance of International Tech Park, Bangalore which includes operation and maintenance of electrical systems at […]

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18% GST on Renting of Commercial Space in Immovable Property: AAAR [Read Order]

The Karnataka Appellate Authority of Advance Ruling (AAAR), while upholding the order of AAR held that 18% GST is applicable on renting of commercial space in immovable property. The Appellant, M/s Karnataka Food and Civil Supplies Corporation is a Government of Karnataka undertaking established with a mission to supply food grains and other essential commodities […]

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DGFT removes restrictions on Export of ⅔ ply Surgical Mask and Medical coveralls [Read Notification]

The Director-General of Foreign Trade (DGFT) has changed the export policy for 2/3 ply surgical masks and medical coveralls of all classes and categories, including medical coveralls for COVID-19, by moving them from ‘restricted’ to ‘free’ category. The export policy of N-95/FFP2 masks, or their equivalent masks, has also been revised from ‘prohibited’ to ‘restricted’ […]

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18% GST on Pattadar Passbook cum Title Deed: AAAR [Read Order]

The Karnataka Appellate Authority of Advance ruling(AAAR) while affirming the Advance Ruling by AAR ruled that 18% GST is applicable on Pattadar Passbook cum Title Deed. The appellant, M/s Manipal Technologies Ltd. is engaged in the business of printing books, magazines, calendars, dairies, bank pass books, bank account opening forms and various other stationery items […]

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Tuesday, August 25, 2020

New Change in GST I Interest Applicability I CA Satbir Singh

New Change in GST I Interest Applicability I CA Satbir Singh

Warranty Services with Volvo Bus Supply is Composite Supplies: AAAR

The Karnataka Appellate Authority of Advance Ruling (AAAR), while setting aside the ruling of the AAR ruled that the warranty services with Volvo bus supply are composite supplies. The Appellant is a joint venture between the Volvo Group and Eicher Motors Limited which came into effect in July 2008. They are in the business of […]

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Gujarat HC quashes order of Provisional Attachment of Properties as writ applicant was denied opportunity of hearing

The Gujarat High Court quashes order of provisional attachment of properties and set aside order in Form GST DRC-01A as the writ applicant was denied the opportunity of hearing by the Respondent Authority. The writ applicant, M/s. Formative Tex Fab is engaged in the business of manufacturing different types of knitted fabrics. The writ applicant […]

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CBIC notifies Net Tax Liability to be Considered for Interest on Late GST Payments with effect from Sep 1, 2020 [Read Notification]

The Central Board of Indirect Taxes and Customs (CBIC) notified the interest on late GST payments would be applicable only on net cash tax liability after the deduction of the available input tax credits w.e.f. from 1st September 2020. “In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. […]

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GST: Kerala HC allows an Instalment facility to pay the Admitted Tax with interest to the taxpayer hit by COVID-19 [Read Order]

The Kerala High Court allowed an instalment facility to pay the admitted tax with interest to the taxpayer hit by financial difficulties due to COVID-19. The petitioner, Pazhayidom Food Ventures (P) Ltd.  is registered as a service provider under the Goods and Service Tax Act. The petitioner said that while he intends to pay the […]

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Payment of TDS would relate back to the date of presentation of cheques to the banker: ITAT directes TDS-CPC to re-compute interest payable by Standard Chartered Bank

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that payment of TDS would relate back to the date of presentation of cheques to the banker and directed  TDS-CPC to re-compute interest payable by Standard Chartered Bank. The assessee, Standard Chartered Bank received an intimation under section 154 of Act, 1961 from TDS-CPC vide order […]

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GST: AAR cannot condone delay after expiry of 30 days for filing appeal, rules AAAR [Read Order]

The Karnataka Appellate Authority of Advance Ruling (AAAR), dismissed the appeal filed by the appellant on grounds of time limitation. The Appellant is a Government Department (Karnataka Forest Department) and under its sovereign functions, raises “plants” of tree species. plants them in forest, waste, and common lands. Over time, with the nurturing and management of […]

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New GST Return GSTR 2B on GST Portal I CA Satbir Singh

‘A la carte’ services relating to employee relocation is neither a composite nor a mixed supply: AAAR [Read Order]

The Karnataka Appellate Authority of Advance Ruling (AAAR) ruled that ‘A la carte’ services relating to employee relocation is neither a composite nor a mixed supply. The Appellant, Cartus India Private Limited is a private limited company, engaged in the supply of ‘Relocation Management Service’ to its clients located in India, which primarily involves facilitation/ […]

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Assessment Order against non-existent Entity would be void in eyes of law: ITAT grants relief Siemens [Read Order]

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench while quashing the order passed by the Assessing Officer (AO) held that the Assessment Order against non-existent entities would be void in eyes of law. The assessee company, Siemens Limited which is engaged in the business of providing engineering, design, and drawing services using customized CAD tools […]

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Contribution for Research and Development activities, More entities covered in CSR: MCA amends Schedule VII of Companies Act, 2013 [Read Notification]

The Ministry of Corporate Affairs (MCA) on Monday MCA amended Schedule VII of Companies Act, 2013  and to include more entities engaged in research and development to whom contribution will be treated as Contribution for Corporate Social Responsibility (CSR) Activities as required under Section 135 of Companies Act, 2013. In the said Schedule, for item […]

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Research & Development for COVID-19 vaccine, drugs & medical devices included in CSR: MCA [Read Notification]

The Ministry of Corporate Affairs (MCA) on Monday notified Research & Development for the COVID-19 vaccine, drugs, and medical devices included in Corporate Social Responsibility (CSR). The notification seeks to amend the Companies (Corporate Social Responsibility Policy) Rules, 2014. In the Companies (Corporate Social Responsibility Policy) Rules, 2014, in rule 2, in sub-rule (1), in […]

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Online Supply of Educational Material to Educational Institutions exempted from GST: AAAR [Read Order]

The Karnataka Appellate Authority of Advance Ruling (AAAR), while setting aside the ruling of the AAR ruled that Exemption on GST for Online Supply of educational material to educational institutions. The appellant, Informatics Publishing Ltd.  is in the business of supplying online journals. They own an online educational journal portal called J-Gate, which is a […]

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Best GST Software for Return Filing in India I CA Satbir Singh

Best GST Software for Return Filing in India I CA Satbir Singh

CA Exams: ICAI notifies dates & places for Chartered Accountants Foundation Course, Intermediate and Final [Read Notification]

The Institute of Chartered Accountants of India (ICAI) notified the date and place for the next Chartered Accountants Foundation Course under New Scheme, Intermediate (IPC) under Old Scheme, Intermediate under New Scheme and Final Examination under Old & New Scheme Examinations. For the Foundation Course under the New Scheme, the Board notified 9th, 11th, 15th […]

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Architectural Services provided to Singapore Entity taxable at 10% as per India Singapore DTAA: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Bangalore Bench held that the architectural services provided to Singapore Entity taxable at 10% and there is no scope of tax deduction at the rate of 20% when the benefit of Double Taxation Avoidance Agreement (DTAA) is available. The assessee Company, M/s. Mantri Technology Constellations Pvt. Ltd. is engaged […]

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Monday, August 24, 2020

RBI directs Banks to make detailed Board approved policy on methodology and periodicity for review/renewal of Credit facilities [Read Circular]

The Reserve Bank of India (RBI) has directed to make detailed Board approved policy on methodology and periodicity for review/renewal of credit facilities on ad-hoc/short review/renewal of credit facilities of all Scheduled Commercial Banks (excluding RRBs), Small Finance Banks and Urban Cooperative Banks. This circular comes in the wake of an analysis of practices followed […]

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Central Govt. notifies Consumer Protection Authority Allocation and Transaction of Business Regulations, 2020 [Read Notification]

The Central Consumer Protection Authority (CCPA) has notified the Consumer Protection Authority (Allocation and Transaction of Business) Regulations, 2020 wherein various provisions related to the procedure for transaction and allocation of business, manner and form in which contracts may be executed, Affixation of the common seal, reimbursement and so on have been discussed in detail. […]

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Professional Guide to CARO 2020 I CA Satbir Singh

CA/CMA vacancy in International Centre for Theoretical Sciences

The International Centre for Theoretical Sciences (ICTS), has invited applications from eligible candidates for the post of Administrative Officer. The International Centre for Theoretical Sciences, a center of the Tata Institute of Fundamental Research, is a research institute based in Bengaluru, India. Founded in 2007, ICTS has grown from a fledgling institution to a global […]

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Commissioner of Customs notifies Streamlining of UQCs in Bills of Entry and Shipping Bills

The Commissioners of Customs while inviting the attention of the Importers/Exporters, Custom Brokers, Trade, and other stakeholders notified the streamlining of Unit Quantity Codes (UQCs) in Bills of Entry and Shipping Bills. The Board undertook an exercise towards the standardization of Unit Quantity Codes (UQCs) for purposes of export/import declarations filed on EDI. The Board […]

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RBI clarifies New criteria for classifying MSME [Read Circular]

The Reserve Bank of India (RBI)has clarified issues regarding the applicability of certain aspects contained in the Gazette notification No. S.O. 2119(E) dated June 26, 2020, on new criteria for classifying the enterprises as micro, small and medium enterprises(MSME), in view of the representations from IBA and banks. It has made it clear that classification […]

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GST: NAA didn’t impose Penalty for denying benefit of ITC for Nestle Munch & Cadbury Dairy Milk as no penalty provisions existed [Read Order]

The National Anti-Profiteering Authority (NAA) found M/s Harish Bakers and Confectioners Private Limited guilty of profiteering but did not impose the penalty for denying the benefit of Input Tax Credit (ITC) as no penalty provisions existed when the ITC was denied. The Applicant, Pushpak Chauhan, alleged profiteering against the respondent, M/s Harish Bakers and Confectioners […]

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Unutilized CENVAT in respect of credit inputs/capital goods purchased can be availed for set off against the liability of Excise Duty: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench held that Unutilized CENVAT in respect of credit inputs or capital goods purchased can be availed for set off against the liability of Excise Duty. The assessee, M/s. Asta India Pvt. Ltd. appealed against the order of the Commissioner of Income Tax (Appeals) wherein the amount of […]

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12% GST on Manufacture of PVC Tufted Coir Mats / Mattings / Floor coverings by the process of embedding coir yarn into PVC: AAR [Read Order]

The Kerala Authority of Advance Ruling (AAR) ruled that 12% GST is applicable on the Manufacture of PVC Tufted Coir Mats / Mattings / Floor coverings by the process of embedding coir yarn into PVC. The applicant is engaged in the manufacture of PVC backed coir mats/mattings/floor coverings by a special molding process. There is […]

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GST is applicable on additional facilities provided with Accommodation Services: AAAR [Read Order]

The Appellate Authority of Advance Ruling (AAAR), Karnataka, while upholding the ruling of the Authority of Advance Ruling (AAR) ruled that Goods and Service Tax (GST) is applicable on additional facilities provided with accommodation services. The Appellant, M/s DMS Hospitality Private Limited is a company engaged in providing accommodation services and Rental or leasing services […]

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CBIC enables Aadhaar authentication for new GST Registrations

The Central Board of Indirect Taxes and Customs ( CBIC ) has enabled the Aadhaar authentication for the new GST Registrations. The Aadhaar Authentication process has been introduced, for the persons applying for GST registration as Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit, etc, in Form GST REG […]

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Balance of convenience is in favour of the United Spirits: ITAT extends the stay for the second time [Read Order]

The Income Tax Appellate Tribunal (ITAT), Bangalore Bench held that the balance of convenience is in favour of the assessee in extending the stay, even though this is the second extension. The assessee, United Spirits Ltd. has filed this stay application seeking an extension of the stay granted by the co-ordinate bench of the Tribunal, […]

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CA/ICWA/CS vacancy in IBPS

The Institute of Banking Personnel Selection(IBPS) has invited online applications for the post of Division Head on a Contractual basis. Candidates are required to apply on-line. The Institute of Banking Personnel Selection is a recruitment body that was started with an aim to encourage the recruitment and placement of young graduates in public sector banks […]

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12% GST on Works Contracts awarded by Government Authorities: AAR [Read Order]

The Kerala Authority of Advance Ruling (AAR) ruled that 12% GST is applicable to works contracts awarded by Government authorities. The Applicant, M/s. Ray Constructions Ltd. is carrying on business in the housing and construction sector. They are engaged in providing services of construction including materials and labor as per the tender requirements. They have […]

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Bonus to Co-operative Societies by KMF is ‘Dividend’, Eligible for Income Tax Deduction: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the nature of the bonus paid by the Karnataka Milk Federation (KMF) is a dividend for the purpose of allowing deduction under section 80P(2)(d) of the Income Tax Act, 1961. The assessee, for the relevant assessment year, received an amount of Rs.22,67,980/- as a […]

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GST Officials can keep accused in Custody to prevent Tampering of Evidence: Bombay HC refuses Anticipatory Bail [Read Order]

The Bombay High Court has observed that, GST Officials can keep accused in Custody to prevent Tampering of Evidence. While rejecting the Anticipatory Bail, the Court said that the assessment is not a prerequisite for arrest under Goods and Service Tax (GST). The applicants, Mr. Ashok Kumar and Mrs. Sheelam is husband and wife, at […]

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GST: Services for facilitating Supply of Products without Supply on own account is Intermediary Services, rules AAAR [Read Order]

The Appellate Authority of Advance Ruling (AAAR), Karnataka, while upholding the ruling of the Authority of Advance Ruling (AAR) ruled that services for facilitating the supply of products without a supply on own account are intermediary services. The Appellant, Rajendran Santhosh is an individual stated to be an employee of an overseas company engaged in […]

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Sunday, August 23, 2020

New GST Registration Process and Time Limit I Aadhaar Authentication I C...

CCI dismisses petition alleging Facebook-owned WhatsApp abused dominance to enter UPI Market [Read Order]

The Competition Commission of India (CCI) on Tuesday dismissed a petition against Facebook-owned WhatsApp that argued that the company was abusing its dominant position in messaging to enter and expand into India’s UPI payments market. A petition filed in March, by Harshita Chawla, alleged that Facebook-owned WhatsApp was forcing its payment product onto existing messaging […]

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Spreadsheet Skills for Finance Professionals I Learn Excel I Edition 20...

GST Input Tax Credit E Way Bill and Other Procedures Book 2020-21 I CA s...

Levy of Late Fee u/s 234E is mandatory and can’t be deleted on ground of ‘Reasonable Cause’: ITAT

The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the imposition of late fee under section 234E of the Income Tax Act, 1961 is mandatory and consequential in nature and the same cannot be deleted on the ground of having “reasonable cause” on the part of the assessee for such […]

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NCLT initiates Bankruptcy proceedings against Anil Ambani for Rs1,200 Crore Defaults of RCom, RTIL [Read Order]

The National Company Law Tribunal (NCLT)’s Mumbai bench has allowed State Bank of India (SBI) to initiate insolvency proceedings against Anil Ambani as a personal guarantor after two companies promoted by him failed to pay dues on Rs1,200 crore. This is the first insolvency proceedings against a chief of a business, who have given personal […]

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GST: NAA directs investigation against all the Subway outlets as Profiteering is already established against 2 franchisee [Read Order]

The National Anti-Profiteering Authority (NAA) found the franchisee of M/s Subway System India Private Limited guilty of profiteering and directed the Director General of Anti-Profiteering (DGAP) to conduct an investigation against all the Subway outlets. The application had been filed under Rule 128 of the CGST Rules 2017, alleging profiteering in respect of restaurant service […]

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IIPM Director Arindam Chaudhuri and his Colleague arrested for Rs 23 crore undue CENVAT claim [Read Custody Warrant]

Arindam Chaudhuri, Director of Indian Institute of Planning and Management (IIPM) was arrested by the Central Goods & Services Tax (CGST) South Delhi Commissionerate on Friday under Section 89 of the Finance Act which enlists penalties for evading payment of service tax. He was apprehended for wrongfully claiming Central Value Added Tax (CENVAT) of service […]

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Changes in Customs Rules from 1st September 2020: All you Need to Know [Read Notification]

The Central Government on Thursday notifies the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020. The Rules shall be enforced from 21 September, 2020. The Rules seeks to clarify that to claim preferential rate of duty under a trade agreement, the importer or his agent at the time of filing bill of […]

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Local Cable Operators files petition in Kerala HC against Press release asking all cable TV subscribers to insist for GST Invoice from Cable TV Operators [Read Petition]

A writ petition has been filed before Kerala High Court by Local Cable Operators against the Press release issued by the Director-General of Goods and Service Tax Intelligence (DGGI) asking all cable TV subscribers to insist for GST invoice from cable TV operators. The Petitioners contended that they are Local Cable Operators (LCO) whose aggregate […]

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CA vacancy in Siemens

Siemens is hiring Chartered Accountants (CA) for the role of Commercial Manager at their Kolkata branch. Siemens AG is a German multinational conglomerate company headquartered in Munich and the largest industrial manufacturing company in Europe with branch offices abroad. Job Descriptions Responsibilities The candidate will be required to lead a team of Commercial Project Managers […]

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Finance Analyst vacancy at Amazon

Amazon is hiring Chartered Accountants for the role of Finance Analyst III at their Karnataka location. Amazon.com, Inc is an American multinational technology company based in Seattle, Washington. Amazon focuses on e-commerce, cloud computing, digital streaming, and artificial intelligence. It is considered one of the Big Four technology companies, along with Google, Apple, and Facebook. […]

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Finance Analyst vacancy in Barclays

Barclays is hiring CA qualifiers for the role of Finance Control – Analyst at their Noida branch. Barclays plc is a British multinational investment bank and financial services company, headquartered in London, England. Apart from investment banking, Barclays is organized into four core businesses: personal banking, corporate banking, wealth management, and investment management. Job Descriptions […]

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Provisions of Income Tax Act shall prevail over Accounting Standards: ITAT [Read Order]

The Bangalore bench of the Income Tax Appellate Tribunal (ITAT)has held that the provisions of the Income Tax Act, 1961 shall prevail when there is a dispute between the provisions of the Accounting Standards issued by the Institute of Chartered Accountants of India (ICAI) and the provisions of the Act. While concluding the assessment against […]

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CA / CA-Inter vacancy in Accenture

The Accenture has invited applications from eligible candidates for the post of Client Financial Management Analyst. The Accenture is a leading global professional services company, providing a broad range of services and solutions in strategy, consulting, digital, technology and operations. Combining unmatched experience and specialized skills across more than 40 industries and all business functions […]

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Audit Manager vacancy in Capgemini

The Capgemini has invited applications from eligible candidates for the post of Audit Manager. The Capgemini SE is a French multinational corporation that provides consulting, technology, professional, and outsourcing services. It is headquartered in Paris, France. Capgemini has over 270,000 employees in over 50 countries, of whom nearly 120,000 are in India. Job Description • […]

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Tax Analyst vacancy in Amazon

Amazon is hiring Tax Audit Analyst II to join its SALT Income Tax Controversy (Audit) team in Hyderabad. Amazon.com, Inc is an American multinational technology company based in Seattle, Washington. Amazon focuses on e-commerce, cloud computing, digital streaming, and artificial intelligence. It is considered one of the Big Four technology companies, along with Google, Apple, […]

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Income Tax Department conducts searches in Bhopal

The Income Tax Department carried out a search and seizure operation on 20.08.2020 at various locations in Bhopal. The key person of one of the groups covered used to run a bangles shop. Another person covered is a property builder/developer and is also running a cricket academy. During the course of the search operation, documents […]

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Saturday, August 22, 2020

Accounting Assistant vacancy at Amazon

Amazon is hiring Chartered Accountants for the role of Accounting Assistant at their Hyderabad location. Amazon.com, Inc is an American multinational technology company based in Seattle, Washington. Amazon focuses on e-commerce, cloud computing, digital streaming, and artificial intelligence. It is considered one of the Big Four technology companies, along with Google, Apple, and Facebook. Job […]

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Non-Issuance of Notice to Amalgamated Company will render the Assessment Invalid: ITAT

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that non-issuance of a notice to the amalgamated company will render the assessment invalid. The assessee, M/s Siemens Power Engineering Pvt. Ltd. had pursuant to the orders issued under Section 391 to Section 394 of the Companies Act, 1956 by the High Court of Punjab & […]

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12% GST on Construction Services of low-cost Housing Units for flood-affected individuals in Kerala: AAR

The Kerala Authority of Advance Ruling (AAR) ruled that 12% of GST is applicable to construction services of lowcost housing units for flood-affected individuals in Kerala. The Applicant, Habitat Technology Group is a non- governmental organization in the shelter sector having sustainable building solutions and green and humane architecture. They are registered as a charitable […]

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Cast Protectors can’t be considered as a Pharmaceutical Product: AAR

The Kerala Authority of Advance Ruling (AAR) ruled that cast protectors cannot be considered as a pharmaceutical product. The applicant, M/s. Dynamic Techno Medicals Pvt. Ltd. is a manufacturer and supplier of medical devices including orthopedic appliances, surgical dressings, silicone foot care products, disposables, etc. Cast Protector is one of such products. It is a […]

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Knanaya Multi-Purpose Co-operative Credit is Financial Institution, eligible for 50% of ITC: AAR

The Kerala Authority of Advance Ruling (AAR) ruled that the applicant Knanaya Multi-Purpose Co-operative Credit is a financial institution, eligible for 50% of Input Tax Credit (ITC). The applicant, M/s. The Knanaya Multi-Purpose Co-operative Credit Society Ltd. is a co-operative society registered with the Central Registrar of Co-operative Societies engaged in the business of accepting […]

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India Ready for Litigation Funding- Is it a Valid Debate?

Recently, the Indian Prime Minister on the global summit gave a very welcoming speech for foreign investments in India. Foreign investors and foreign companies are invited with open arms in India. There is a plethora of foreign investment; and one of its kind is Litigation Funding i.e. third party funding. There is a commendable surge […]

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RBI eases regulations for Export and Import of Currency [Read Notification]

The Reserve Bank of India (RBI) has notified amendments to the Foreign Exchange Management (Export and Import of Currency) Regulations, 2015. The amendments have been brought about by omitting the proviso in Regulation 3(1) which deals with import or export of currency in India. It has also added a new clause which permits RBI to […]

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CBIC issues Revised Guidelines for conducting personal hearing by Virtual Mode [Read Circular]

The Central Board of Indirect Taxes and Customs (CBIC), on Friday, issued the revised guidelines for conducting the personal hearing by virtual mode under CGST Act, 2017;  IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994. The instructions issued by the Board seeks to suspend Instruction dated […]

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CA Exams: ICAI reduces Fees for OC & ITT Courses for Foundation and Direct Entry Students undergoing Virtual Classes

The Institute of Chartered Accountants of India ( ICAI ) has reduced the fees for OC & ITT Courses for Foundation and Direct Entry students undergoing Virtual classes In an announcement by ICAI said that, In view of the ongoing spurt of COVID-19 virus pandemic and subsequent suspension of IT and Soft Skills Classes all […]

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Central Processing Centre- TDS Wing is part of Income Tax Dept, not an ‘External Law Enforcement Agency’ for the purpose of CBDT Circular: ITAT

While dismissing two departmental appeals, the Income Tax Appellate Tribunal (ITAT), Jaipur has held that the Central Processing Centre- TDS Wing of the income tax department, being a part of the department, cannot be treated as an external law enforcement agency for the purpose of the low tax effect circular issued by the Central Board […]

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Lease Rent charged by Municipality for land is eligible for GST Exemption: AAR [Read Order]

The Kerala Authority of Advance Ruling (AAR) ruled that the lease rent charged by the municipality for land is eligible for GST exemption. The applicant, George Jacob is the successful bidder of the auction of wetland namely; Paruthi Thodu water channel conducted by the Chellanam Grama Panchayat for fish farming in the canal for the […]

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Serving of GST Order through Web Portal is Valid: Kerala High Court [Read Order]

The Kerala High Court held that the service of GST order through the web portal for the purposes of filing the returns is a valid service. The petitioner, Pee Bee Enterprises has approached this Court aggrieved by assessment orders and consequential demand notices issued him under the GST Act. In the writ petition, it is […]

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Supreme Court elaborates on Method of Determination of Value of Excisable Goods [Read Judgment]

The Supreme Court laid down detailed principles to keep in mind while determining the value of the Excisable Goods. The appeals were disposed of by the Supreme Court, confirming the impugned orders of CESTAT setting aside the Order in Original passed by the Adjudicating Authorities and remanding the matters back for re­adjudication. However, while carrying […]

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Big Change in GST I Virtual Hearing I CA Satbir Singh

NCLAT dismisses plea to initiate Insolvency Proceedings against Tata Chemicals [Read Judgment]

The National Company Law Appellate Tribunal (NCLAT) has set aside a plea challenging an NCLT order that rejected the petition to initiate insolvency proceedings against Tata Chemicals NSE 1.88 % for claimed operational debt of Rs 68.44 crore. Allied Silica and Tata Chemicals had entered into a business transfer agreement (BTA) on April 7, 2018, […]

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Friday, August 21, 2020

Practical Guide to GST Audits and Certification I CA Satbir Singh

GST Officers will visit Business Premises to grant GST Registration if Aadhaar not Authenticated: CBIC [Read Notification]

The Central Board of Indirect Taxes and Customs (CBIC) on Thursday notified amendments to the existing Central Goods and Services Tax Rules, 2017 where the Board inserted provisions for physical verification of the business premises on non-authentication of Aadhaar. As per the amendment the Businesses registered under GST can opt for Aadhaar authentication, in absence […]

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ICAI to empanel members to act as Observers for the November 2020 CA Examinations

The Institute of Chartered Accountants of India (ICAI) on Thursday proposed to empanel members to act as Observers for the November 2020 CA Examinations. The Institute scheduled the November 2020 CA Examinations namely Foundation, Intermediate (IPC), Intermediate and Final exams (Old and New scheme, PQC) from 1st November to 18th November 2020, except 13th & […]

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Thursday, August 20, 2020

GST Council to Meet on August 27

The Goods and Services Tax (GST) Council will hold its next Meet on August 27, where it is likely to discuss the compensation payout to States and the opinion of the Attorney General on the legality of market borrowing to meet revenue shortfall. The Council is also likely to discuss critical issues of compensation to […]

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Shares with Assessees undergone the Amalgamation process replaced with New Shares must be valued entirely on different fundamentals: Delhi HC restores matter back to ITAT

The Delhi High Court while restoring the matter back to the ITAT held that the shares that were with the assessees have undergone the amalgamation process whereby they are replaced with new shares which would be valued entirely on different fundamentals. The Respondent-assessee, Nalwa Investment Limited belongs to Jindal Group of Companies and is its […]

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Assessment framed for Non-Existent Authority is null & Void: ITAT grants relief to Atos India

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that the assessment framed for Non-Existent Authority is Void ab initio. The assessee, Atos India Pvt. Ltd. had raised various grounds on merits of various additions/disallowances made by the AO pursuant to DRP directions the counsel for the assessee emphasizes that the assessee had raised an […]

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CBIC notifies Eligible Importers may avail benefit of Deferred Import Duty payment without Intimation

The Central Board of Indirect Taxes and Customs (CBIC) on Wednesday notified the Deferred Payment of Import Duty (Amendment) Rules, 2020, which seeks to amend Deferred Payment of Import Duty Rules, 2016. In the Deferred Payment of Import Duty Rules, 2016, Rule 4, which pertains to “Information about intent to avail benefit of notification” shall […]

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GSTR2A Reconciliation with GSTR 9 I ITC Matching in GSTR 9 I CA satbir S...

Financial Analyst vacancy in Barclays

The Barclays has invited applications from the candidates for the post of financial analyst. The Barclays plc is a British multinational investment bank and financial services company, headquartered in London, England. Apart from investment banking, Barclays is organized into four core businesses: personal banking, corporate banking, wealth management, and investment management. Responsibilities Maintaining the overall […]

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CBIC notifies amendment in Importers certified under Authorized Economic Operator programme as AEO (Tier-Two) and AEO (Tier-Three)

The Central Board of Indirect Taxes (CBIC) on Wednesday notified the amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 135/2016-Customs (N.T.), dated the 2nd November 2016 which elaborates on importers certified under Authorized Economic Operator programme as AEO (Tier-Two) and AEO (Tier-Three), as eligible importers for the […]

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Financial Analyst vacancy in World Bank

The World Bank Group has invited applications from eligible and interested candidates for the post of Financial Analyst. The World Bank Group is one of the largest sources of funding and knowledge for developing countries; a unique global partnership of five institutions dedicated to ending extreme poverty, increasing shared prosperity and promoting sustainable development. With […]

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Finance Ministry notifies 24 Insurance Companies to undertake Aadhaar Authentication Service of UIDAI [Read Notification]

The Insurance Regulatory and Development Authority of India ( IRDAI ) on Wednesday notified reporting entities to undertake the Aadhaar authentication service of the Unique Identification Authority of India (UIDAI) under section 11A of the Prevention of Money-laundering Act, 2002. After consultation with the Unique Identification Authority of India established under subsection (1) of section […]

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Wednesday, August 19, 2020

MasterCard not required to pay Equalisation Fee, says Delhi High Court [Read Order]

The Delhi High Court, on Tuesday, disposed-off a plea by Mastercard after the Income Tax Department conceded that no equalization fee will be paid in case of Permanent Establishment (PE). Introduced in 2016, Equalisation Levy, also known as ‘Google Tax’, initially was applicable to payments for digital advertisement services received by non-resident companies without a […]

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GST: Madras High Court restrains Govt. from appointing Technical Members to GSTAT until further orders

The Madras High Court restrained the Central Government from appointing technical members to the Goods and Services Tax Appellate Tribunals (GSTAT) until further orders. A plea filed by the Revenue Bar Association (RBA) challenging the rules concerning the appointment and the terms of service governing the President and Members of the GSTAT that is the […]

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Next 41st GST Council Meeting Date and Agenda I CA Satbir Singh

GST: Madhya Pradesh HC grants Bail to Promoters of Bhopal based Som Distilleries for alleged Tax Evasion [Read Order]

The Madhya Pradesh High Court granted the bail to the promoters of Bhopal based Som Distilleries for alleged Tax Evasion on furnishing a personal bond in the sum of Rs.5 lakhs. The applicants, Jagdish Arora and Ajay Kumar Arora were taken into custody by the Central Goods and Service Tax Department, while their formal arrest […]

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New GST Reward Scheme I Invoice Incentivisation I Mera Bill Mera Adhikar

Calcutta HC quashes NCLT order imposing a mandatory prescription on all Financial Creditors to submit certain financial information retrospectively

The Calcutta High Court quashed the order passed by the National Company Law Tribunal (NCLT) wherein it imposed a mandatory prescription on all financial creditors as defined under the extant provisions of the Insolvency and Bankruptcy Code, 2016 (IBC) to submit certain financial information as a record of default retrospectively. The writ petitions have been […]

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CBIC issues Procedure to be followed in cases of Manufacturing or Other Operations undertaken in Special Warehouses under section 65 of the Customs Act

The Central Board of Indirect Taxes (CBIC) on Monday issued the procedure to be followed in cases of manufacturing or other operations undertaken in special warehouses under section 65 of the Customs Act. The Board has recently issued the Manufacture and Other Operations in Special Warehouse Regulations, 2020 (MOOSWR) which allows the manufacturing and other […]

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Senior Auditor vacancy in Citigroup

The Citigroup Inc. and its subsidiaries (“Citi”) has invited all qualified interested applicants to apply for the post of Senior Auditor. Citibank is the consumer division of financial services multinational Citigroup. Citibank was founded in 1812 as the City Bank of New York, and later became First National City Bank of New York. Responsibilities Perform […]

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PM-CARES Fund is public Charitable Trust, No need for CAG Audit: Supreme Court

The PM Cares Fund is a voluntary fund registered as a public charitable trust necessitated due to the emergent situation borne out of COVID-19 pandemic, the Supreme Court said on Tuesday, ruling that it is not open for the petitioner to question the government on the wisdom to create PM Cares Fund. Since it is a […]

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CBI arrests Appraiser of Customs Department and Three Others in an Alleged Bribery Case

The Central Bureau of Investigation (CBI) has arrested an Appraiser of Customs Department and three others including a Customs House Agent, a middleman, a private person in an alleged bribery case of Rs.7 lakh. A case was registered against the accused and others. It was alleged that then Appraiser, ICD, Tuglakabad, Delhi(Presently posted in the […]

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30 CA / ICWA / LLB vacancies in NHPC

The NHPC has invited applications from interested and eligible candidates for various posts. The NHPC, the biggest hydropower company in India and a leader in the design, construction, and operation of Hydropower Plants, offers exciting opportunities and challenges to learn and grow. NHPC, along with its subsidiaries and JVs, is also aggressively expanding its renewable […]

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Manager vacancy in State Street Corporation

The State Street Corporation has invited applications from interested and eligible candidates for the post of Manager. The State Street Corporation is an American financial services and bank holding company headquartered at One Lincoln Street in Boston with operations worldwide. It is the second-oldest continually operating United States bank; its predecessor, Union Bank, was founded […]

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CA / CFA vacancy in Indian Bank

The Indian Bank, a leading Public Sector Bank, with headquarters in Chennai having Branches/Offices all over India and abroad has invited applications for the post of Chief Strategy Officer – VP (Strategy & Investor Relations) on Contract Basis. The Indian Bank is an Indian state-owned financial services company established in 1907 and headquartered in Chennai, […]

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ITAT Quashes Re-assessment Notice against Johnson & Johnson [Read Order]

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that the second notice issued under Section 148 during the subsistence of earlier reassessment proceedings, the subsequent reopening is invalid. The assessee, Johnson & Johnson Private Limited in appeal has assailed reopening of the assessment, as well as additions or disallowances on merits. The Counsel appearing […]

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Tuesday, August 18, 2020

GST Cases with Summary Compendium 2020 I CA Satbir Singh

GST: NAA didn’t impose Penalty on Eldeco Infrastructure for denying benefit of ITC to Flat Buyers as no penalty provisions existed

The National Anti-Profiteering Authority (NAA) found M/s Eldeco Infrastructure & Properties Private Limited guilty of profiteering but did not impose the penalty for denying the benefit of Input Tax Credit (ITC) to Flat Buyers as no penalty provisions existed when the ITC was denied. The Applicant, Varun Goel, alleged profiteering against the respondent, M/s Eldeco […]

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DGFT amends Export Policy of Textile Raw Material for Masks and Coveralls [Read Notification]

The Directorate General of Foreign Trade (DGFT) on Tuesday notified the amendment in the Export Policy of textile raw material for masks and coveralls. The Central Government notified the amendment in the Notification No. 18 dated July 13, 2020, amending Schedule 2 of the ITCHS Export policy related to the export of textile raw material […]

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Finance Manager Vacancy in Amazon

The Amazon has invited applications from eligible candidates for the post of Finance Manager. Amazon.com launched in 1995, it was with the mission “to be Earth’s most customer-centric company, where customers can find and discover anything they might want to buy online, and endeavors to offer its customers the lowest possible prices.” JOB DESCRIPTION Primary […]

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Depositories required to preserve records for a minimum period of 8 years: SEBI issues Corrigendum

The Security and Exchange Board of India (SEBI) on Tuesday issued the Corrigendum to Master Circular for Depositories dated October 25, 2019, on the preservation of records. The Board issued the SEBI circular MRD/DoP/DEP/Cir- 20/2009 dated December 9, 2009, on the preservation of records wherein it is inter-alia mentioned that Depositories and Depository Participants are […]

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PM CARES Fund created in wake of Public Health Emergency, No exception can be taken, and still open for everyone to contribute: Supreme Court

The Supreme Court Tuesday said that the PM CARES fund has been constituted with an objective to extend assistance in the wake of public health emergencies like COVID-19 and no exception can be taken at this need of the hour in its constitution. The observations came on a PIL, filed by NGO “Centre for Public […]

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CBDT issues conditions for Pension Funds to avail Income Tax Exemptions [Read Notification]

The Central Board of Direct Taxes (CBDT) on Monday notified the Income-tax (20th Amendment) Rules, 2020, which seeks to amend Income-tax Rules, 1962. The amendment seeks to insert Rule 2DB which lays down other conditions to be satisfied by the pension fund. For the purposes of clause (23FE) of section 10, the pension fund shall […]

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CBIC notifies New Regulations under Customs for manufacture and other operations in Bonded Warehouses

The Central Board of Indirect Taxes and Customs (CBIC) on Monday notified new regulations under customs for manufacture and other operations in bonded warehouses. The new regulations include the Manufacture and Other Operations in Special Warehouse Regulations, 2020;  the Special Warehouse (Custody and Handling of Goods) Amendment Regulations, 2020; and the Manufacture and Other Operations […]

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CA / ICWA / CS vacancy in Bank of America

The Bank of America has invited applications from eligible candidates for the post of Team Leader. The Bank of America is one of the world’s leading financial institutions, serving individual consumers, small and middle-market businesses and large corporations with a full range of banking, investing, asset management and other financial and risk management products and […]

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Delhi High Court dismisses plea seeking lower GST on Sanitizers and Masks [Read Order]

The Delhi High Court dismissed the Public Interest Litigation (PIL) seeking lower Goods and Service Tax (GST) on sanitizers and Masks. The PIL filed before the court prayed for the reduction in the GST on alcohol-based sanitisers from 18% to either 12% or 5%. The petitioners have placed on record an Office Memorandum dated 1st […]

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GSTN enables Downloading ITC invoice wise details of Table 8A of Form GSTR-9

The Goods and Services Tax Network ( GSTN ) has enabled the downloading Input Tax Credit ( ITC ) invoice wise details of Table 8A of Form GSTR-9 ( Annual Return ). A facility has been provided to the taxpayers to download document wise details of Table 8A of Form GSTR-9, from the portal in […]

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MCA clarifies Extension of AGM of Financial Year ending on March 31, 2020, by filing Form No. GNL-1 [Read Circular]

The Ministry of Corporate Affairs (MCA) on Monday issued the clarification for the extension of the Annual General Meeting (AGM) of the financial year ending on March 31, 2020, by filing Form No. GNL-1 on or before 29 September, 2020. The Ministry has received several representations requesting relaxations in the provisions of Companies Act, 2013, […]

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PM CARES Fund: Supreme Court dismisses plea to Transfer Money to National Disaster Relief Fund [Read Judgment]

The Supreme Court on Tuesday dismissed a petition seeking the transfer of money in PM CARES Funds to the National Disaster Relief Fund. The Apex Court said that a fresh national disaster plan for COVID-19 is not needed and observed that funds collected in the PM CARES fund are meant for charitable trust. The petition […]

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Draft order framed in the Name of non-existent company is Nullity: ITAT grants relief to BOEING India

The Income Tax Appellate Tribunal (ITAT), Delhi Bench while quashing the order passed by the AO held that the draft order framed under Section 144C(1) of the Income Tax Act is in the name of a non-existent company and is, void ab initio, making all subsequent proceedings non-est. The assessee, BOEING India Pvt. Ltd. is […]

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Rajasthan HC directs GST Council to issue a recommendation to Commissioner to enable petitioners to get the benefit of CENVAT Credit

The Rajasthan High court directed the GST Council to issue a recommendation to the Commissioner to enable petitioners to get the benefit of CENVAT credit. In as many as 30 writ petitions, the petitioners have prayed that they may be permitted to file Form TRAN-1 in compliance of Central Goods and Services Tax Act, 2017 […]

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No disallowance for Marketing Expenses incurred by Nokia India on purchase of Mobile phones and Accessories under India-Finland DTAA: ITAT

The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that the Assessing Officer (AO) erred in disallowing marketing expenses incurred by Nokia India on the purchase of mobile phones and accessories. The assessee company, Nokia India Pvt. Ltd. was incorporated in 1995 and is a wholly-owned subsidiary of Nokia Corporation, Finland. The company is primarily […]

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CEOs of large firms/PSUs not to be issued summons at first instance for GST Evasion: DGGI Guidelines

The Directorate General of GST Intelligence (DGGI) has reportedly issued guidelines, in order to reduce the impact of investigations and ensure that no excesses are committed that include minimal personal summons, no repeated summons and generally not issuing summons to CEOs and CFOs of large companies in the first instance for GST evasion. “As an […]

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Handbook on GST Audit by Tax Authorities (2020 Edition Book)

CA vacancy in Koch Technology Centre

The Koch Technology Centre is hiring Chartered Accountants for the role of Manager at their Bangalore branch. Based in Bengaluru, the Koch Technology Center serves as the global IT hub for innovation that supports information technology operations for Koch companies worldwide. Job Descriptions Ensure the validity, correctness, completeness, and professional documents of accounting in scheduled […]

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Senior Manager vacancy in Regional Centre for Biotechnology

The Regional Centre for Biotechnology (RCB) is looking for dynamic, result-oriented, and dedicated candidates for the post of Senior Manager (Administration and Finance) on contractual basis. The Regional Centre for Biotechnology (RCB), an Institution of national importance established by the Department of Biotechnology, Govt. of India, with regional and global partnerships synergizing with the programs […]

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Monday, August 17, 2020

GST Portal New update I GST Annual Return I GSTR 9 I CA Satbir Singh

ITAT recommends Constitution of Special Bench on the question of Transfer Pricing adjustment as Notional Interest and charging it to tax is disregarded under Indo Cyprus Tax Treaty

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench recommended the constitution of a  Special Bench on a question of transfer pricing adjustment as notional interest and charging it to tax is disregarded under Article 11 of Indo Cyprus tax treaty. The assessee-appellant, Ampacet Cyprus Limited has raised two separate, but materially identical, petitions seeking additional […]

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VAT Avoidance: Agent liable to pay VAT only in respect of the amount retained, says UK Tribunal

The U.K. Tribunal held that the agent was liable to pay VAT only in respect of the amount retained. The appellant, All Answers Limited, operates an online portal, through which it offers academic services like essay writing service, dissertation writing service, assignment writing service, etc to their customers. A customer, who requires the service, would […]

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Validity of Registration in CA Foundation / Intermediate / Final Courses will be extended: ICAI [Read FAQs]

The Institute of Chartered Accountants of India ( ICAI ) said that, the Validity of Registration in CA Foundation / Intermediate / Final Courses will be extended and an announcement in this respect will be hosted shortly. In a FAQs released by ICAI also clarified that, Students who have passed one group or both groups […]

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CBI arrests Superintendent of CGST in a Bribery Case and Recovers Rs. 64 Lakh during Searches

The Central Bureau of Investigation(CBI) has arrested a Superintendent, CGST, Rohtak (Haryana) in an alleged bribery case. CBI had registered a case U/s 120-B of IPC and Section 7 of PC Act, 1988 (as amended in the year 2018) against two Superintendents and two Inspectors, working in the office of Commissioner of CGST, Rohtak (Haryana) […]

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GST: Kerala High Court upholds Inspection, Search, and Seizure for goods kept under illegal custody [Read Judgment]

The Kerala High Court upheld the inspection, search and seizure under Section 67 of the CGST Act for goods kept under illegal custody and an amount of Rupees One Crore extorted from them. The petitioners, the Managing Director and Director of a Company registered under the Companies Act, engaged in providing Cable Services as a […]

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Second Revision under Section 263 not justified if AO complied with the directions of PCIT: ITAT

The Income Tax Appellate Tribunal (ITAT), Kolkata Bench, while applying the doctrine of merger, quashed the Second revision under Section 263 on the grounds that second revision is not possible on the same subject matter on which specific direction given by First Principal Commissioner of Income Tax (PCIT) has been compiled by AO. The assessee […]

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Book Review: Virtual Meetings under Companies Act

The concept of a virtual meeting of shareholders was unthought-of in the world before the pandemic struck. As our way of living changed, so did our businesses and corporate functions. Providing legality to virtual meetings of shareholders was one such step by the Ministry of Corporate Affairs (MCA).  Such virtual meetings facilitate compliance as well […]

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GST on Sale of Old Cars I CA satbir Singh

NFRA issues Audit Quality Review Report of the Statutory Audit for FY 2017-18 of IL&FS Financial Services Limited

The National Financial Reporting Authority (NFRA) has issued the Audit Quality Review Report(AQRR) of the Statutory Audit for the year 2017-18 of IL&FS Financial Services Limited (IFIN).The statutory auditor for this engagement was BSR & Associates LLP (BSR). The AQR was conducted pursuant to Section 132(2)(b) of the Companies Act, 2013, and NFRA Rules, 2018, […]

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CA/ CA Inter or CPA vacancy in Wipro

The Wipro has invited applications from eligible candidates for the post of Senior Manager. Wipro Limited is an Indian multinational corporation that provides information technology, consulting and business process services. It is headquartered in Bangalore, Karnataka, India. In 2013, Wipro separated its non-IT businesses and formed the privately-owned Wipro Enterprises. Job Description KRA: – Manage […]

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CBDT issues Order on Power to Survey with Investigation Wing and TDS directorate

The Central Board of Direct Taxes (CBDT) Thursday issued an order on Power to Survey with the Investigation Wing and TDS directorate. The Board issued an order under section 119 of the Income Tax Act, 1961 has directed officers in Directorates of Investigation (Investigation Wing) & Commissionerates of TDS, only & exclusively shall act as […]

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ITAT quashes levy of Penalty by AO for not Auditing Books of Accounts/ furnishing Report of Audit of Books of Accounts on due date of filing ITR

The Income Tax Appellate Tribunal (ITAT), Delhi Bench has quashed the levy of penalty by Assessing Officer (AO) for not auditing books of accounts/ furnishing reports of the audit of books of accounts on the due date of filing Income Tax Return (ITR). The assessee, M/s. Vrinda Sales P. Ltd. a private limited company, was […]

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Chartered Accountant Vacancy in SIDBI

The Small Industrial Development Bank of India (SIDBI) is hiring Chartered Accountant qualifiers for the role of  Treasury Consultant on Contractual Basis. Small Industrial Development Bank of India is a development financial institution in India, headquartered at Lucknow, and having its offices all over the country. Job Descriptions Name of the Post: Treasury Consultant Number […]

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Sunday, August 16, 2020

Finance Manager vacancy in HIL

The Hindustan Insecticide Limited (HIL) is hiring for the role of Finance Manager. Hindustan Insecticides Limited (HIL) is a Government of India enterprise under the Ministry of Chemicals and Fertilizers. It was incorporated in March 1954 in order to start the production of DDT for the National Malaria Eradication Programme. Since then its product range […]

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Orissa High Court directs State Government to renew Liquor licenses on production of Solvency Certificate

The Odisha High Court, while setting aside the Government order, which mandated the furnishing of bank guarantees directed the State Government to renew liquor licenses on the production of the Solvency certificate and fulfillment of other conditions. The total of 162 writ petitions were filed challenging the letter addressed by the Additional Secretary to Government, […]

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Senior Team Leader vacancy in World Bank

The World Bank has invited applications from eligible candidates for the post of Senior Team Leader. The World Bank is an international financial institution that provides loans and grants to the governments of poorer countries for the purpose of pursuing capital projects. It comprises two institutions: the International Bank for Reconstruction and Development, and the […]

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Senior Analyst vacancy in Citi Bank

The Citi Bank has invited applications from eligible candidates for the post of senior analyst. Citibank is the consumer division of financial services multinational Citigroup. Citibank was founded in 1812 as the City Bank of New York, and later became First National City Bank of New York. Responsibilities: Preparation of management Reports/Decks to support the […]

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CBDT notifies 30 Evaluation Centres in 20 cities as a part of New Faceless Assessment Scheme

The Central Board of Direct Taxes (CBDT) on Thursday notified the Regional e-Evaluation Centres with 30 headquarters throughout 20 cities to cover PAN-India together with Delhi, Mumbai, Kolkata, and Chennai, under the faceless evaluation scheme. Each of the regional centres, which may have a separate overview unit and verification unit, will report back to the […]

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Punjab & Haryana HC directs GST Authorities to consider PIL for Reclassification of AUS Ingredient Based Sanitizers Within 12% GST instead of 18%

The Punjab and Haryana High Court directed the GST Authorities to consider PIL for reclassification of Ayurvedic/ Unani/ Siddha (AUS) Ingredient Based Sanitizers within 12% GST instead of 18%. Haryana Ayurvedic Drugs Manufacturers Association has preferred the writ petition seeking quashing of show-cause notices issued by the Taxation authorities to the manufacturers of the “AUS […]

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Municipal Corporation or Nagar Panchayat not empowered to increase Terminal Tax on Coal Transportation: Chhattisgarh HC

The Chhattisgarh High Court, while quashing the impugned orders/resolutions held that the Municipal Corporation or Nagar Panchayat is not empowered to increase Terminal Tax on coal transportation. The petitioners in all 5 petitions are a company registered under the Companies Act and which is a subsidiary company of Coal India Limited of which 100% shares […]

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PM Modi Unveils country’s First Taxpayers’ Charter: All You Need to Know

The Government led by Prime Minister, Narendra Modi, while fulfilling a budget commitment has unveiled the Taxpayers’ charter, which spells out the Income Tax department’s commitments to taxpayers as well as expectations from them. Launching the platform ‘Transparent Taxation, Honoring the Honest’, Modi said the department will start faceless appeals from September 25. The Income […]

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Saturday, August 15, 2020

Eway Bill for Gold Movement may be compulsory I CA Satbir Singh

CBDT issues Guidelines for Implementation of Faceless Assessment Scheme, 2019

The Central Board of Direct Taxes (CBDT), on Friday, issued guidelines for the implementation of the Faceless Assessment Scheme, 2019. The Board has notified the National e-Assessment Center (NeAC) at Delhi and various Regional e-Assessment Centers (ReACs) across 20 cities in the country for implementation of the Scheme. The NeAC/ReACs hierarchy will be tasked with […]

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CA Exams: ICAI issues FAQs on May/November 2020 Examinations

The Institute of Chartered Accountants of India ( ICAI ) has issued Frequently Asked Questions ( FAQs ) on May / November 2020 CA Exams. Frequently Asked Questions w.r.t May/November 2020 Examinations S.No. Query Response 1. Whether the student who had applied for May 2020 Exams be required to fill Examination Form For November 2020 […]

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Madhya Pradesh HC grants Bail accused of GST Evasion [Read Order]

The Madhya Pradesh High Court granted bail to yet another accused of GST Evasion. The applicant, Vijay Kumar Nair who is a Pakistani national faces an allegation that he is indulged in clandestine clearance of mouth freshener, commonly known as ‘Pan Masala’, without payment of GST. The Counsel for the applicant claimed parity with co-accused, […]

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No second innings should be given to appreciate the same set of facts already before the AO: ITAT grants relief to Volvo

The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that no second innings should be given to appreciate the same set of facts which were already before the Assessing Officer. The assessee, M/s Volvo Auto (India) Private Limited is a wholly owned subsidiary of Volvo Car Corporation and is engaged in the business of importing […]

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Business Analyst vacancy in Macquarie Group Limited

The Macquarie Group Limited has invited eligible and interested candidates for the post of Business Analyst. The Macquarie Group Limited is an Australian multinational independent investment bank and financial services company. Headquartered and listed in Australia, Macquarie employs more than 14,000 staff in 25 countries, is the world’s largest infrastructure asset manager and Australia’s top-ranked […]

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Loss from Share Transactions cannot set off from Capital Gain from Sale of Property: ITAT

In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Jaipur bench has held that the income tax law does not permit the assessee to set off the amount of loss from the sale of share transactions from the capital gain received from the sale of commercial property. During the relevant year, the assesseeclaimed deduction […]

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CA/CPA openings in Deloitte

The Deloitte Touche Tohmatsu Limited has invited applications from eligible candidates for the post of Manager. The Deloitte is the brand under which tens of thousands of dedicated professionals in independent firms throughout the world collaborate to provide audit, consulting, financial advisory, risk management, and tax services to selected clients. These firms are members of […]

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General Auditor vacancy at Deutsche Bank

Deutsche Bank is hiring Accounting Graduates for the role of General Auditor – AVP at their Mumbai location. Deutsche Bank AG is a multinational investment bank and financial services company headquartered in Frankfurt, Germany, and dual-listed in New York Stock Exchange and Frankfurt Stock Exchange. The bank’s network spans 58 countries with a large presence […]

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Madras HC issues Notice to GST Commissioner for various TRAN issues [Read Order]

The Madras High Court issued the notice to the Commissioner and Assistant Commissioner of Central Excise and GST for various TRAN issues. In the writ petitions, the constitutional validity of the retrospective amendment to Section 140 of the Central Goods and Services Tax Act, 2017 (CGST Act) and Rule 117 of the CGST Rules were […]

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Friday, August 14, 2020

Income Tax Department is back after 3 months, to connect with Assessees facing probe [Read Letter]

The Income Tax Department, after a gap of three months, will once again start sending communications to assessees facing investigation or proceedings under the Income Tax Act, black money, or Benami property violations. On May 8, the Central Board of Direct Taxes (CBDT) has issued the directions that “no communication” is to be made with […]

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No Penalty If Assessee has reasonable cause for non-filing of Income Tax Return: ITAT [Read Order]

The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that no penalty under section 271F of the Income Tax Act, 1961 is leviable since the assessee was under an impression that the sale proceeds of agricultural activities do not attract income tax and the same is a reasonable cause to escape from […]

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Relocation expenses in respect of Salary paid to employees who traveled abroad for business of American Express needs to be verified, says ITAT

The Income Tax Appellate Tribunal (ITAT), Delhi Bench directed the matter back to the AO for its examination and said that the relocation expenses in respect of salary paid to employees who traveled abroad for business of the American Express needs to be verified. The appellant company, American Express (I) P. Ltd. is a wholly-owned […]

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SEBI notifies on Procedural Guidelines for Proxy Advisors

The Securities Exchange Board of India (SEBI) has notified the procedural guidelines for proxy advisors. According to SEBI (Research Analyst) Regulations, 2014, a proxy advisor is any person who provides advice, through any means, to institutional investor or shareholder of a company, in relation, to exercise of their rights in the company including recommendations on […]

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SEBI notifies Amendment on IFSC Guidelines, 2015

The Securities Exchange Board of India (SEBI) has made an amendment to clause 4 (2) of SEBI (International  Financial Services Centres) Guidelines, 2015 which deals with the eligibility and shareholding limit for clearing corporations desirous of operating in IFSC. The amendment has been made in the following manner : “4. 2A) Eligibility and shareholding limit […]

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Thursday, August 13, 2020

Delhi HC issues notice to Govt. over Equalisation Levy on MasterCard ‘s subsidiary

The Delhi High court has issued notice to the central government and the income tax department over a 2% equalization levy on Mastercard Asia Pacific PTE Ltd, a Singaporean subsidiary of Mastercard. MasterCard has moved the Delhi High Court seeking a stay on payment of 2% of equalisation levy on digital transactions on grounds that […]

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Wednesday, August 12, 2020

Senior Manager vacancy in EY

The EY has invited application from a qualified Chartered Accountant for the post of Senior Manager. The Ernst & Young Global Limited, commonly known as Ernst & Young or simply EY, is a multinational professional services firm headquartered in London, England, United Kingdom. EY is one of the largest professional services firms in the world. […]

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Finance Analyst vacancy in Amazon

Amazon has invited applications from eligible and interested candidates for the post of Finance Analyst. Amazon.com launched in 1995, it was with the mission “to be Earth’s most customer-centric company, where customers can find and discover anything they might want to buy online, and endeavors to offer its customers the lowest possible prices.” DESCRIPTION Perform […]

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Relief to Dell: ITAT allows the benefit of Deduction for Amounts settled under Indo-U.S.A. MAP

In a major relief to Dell International Services India Private Limited, the Income Tax Appellate Tribunal (ITAT), Bangalore Bench allowed the benefit of deduction under Section 10A of Income Tax Act for amounts settled under Indo-U.S.A. Mutual Agreement Procedure (MAP). The Assessee, M/s. Dell International Services India Private Limited is a wholly owned subsidiary of […]

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UK likely to implement New Tax for Online Sales

The UK Government is looking at possible taxes that could replace or supplement the regime, including a new tax on online sales alongside a review into the reform of the business rates system (commercial property tax). Due to the COVID – 19 crisis, the Government said that it may have made previously considered policy alternatives […]

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Narendra Modi to launch platform for ‘Transparent Taxation – Honoring the Honest’ on 13th August 2020

Prime Minister Narendra Modi will launch the platform for “Transparent Taxation – Honoring the Honest” via video conferencing on the 13th of August 2020. The CBDT has carried out several major tax reforms indirect taxes in recent years.   Last year the Corporate Tax rates were reduced from 30 percent to 22 percent and for new manufacturing […]

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CA / ICWA – Inter vacancy in Accenture

Accenture is hiring CA/ICWA – Inter qualifiers at their Chennai branch. Candidates with skills in underwriting and 3 to 5 years of relevant experience are required. Accenture plc is an Irish-domiciled multinational professional services company. A Fortune Global 500 company, it has been incorporated in Dublin, Ireland since 1 September 2009. JobDescriptions You will be […]

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MCA appoints Keshav Chandra IAS as Director in Serious Fraud Investigation Office

The Ministry of Corporate Affairs (MCA) on Tuesday notified Keshav Chandra, IAS officer as the Director in the Serious Fraud Investigation Office (SFIO) for the tenure of 5 years. The will begin from August 3, 2020 up to December 12, 2022 “In exercise of the powers conferred under sub-section (3) of Section 211 of the […]

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CBDT notifies Special Courts in Maharashtra, for Trial of Offences punishable under the Income Tax Act, 1961 [Read Notification]

The Central Board of Direct Taxes (CBDT) on Monday notified the courts of Magistrate as the  Special Courts in the State of Maharashtra, for the trial of offenses punishable under the Income Tax Act, 1961. Firstly, the Board notified, “the 38th Court, Ballard Pier for Mumbai region and 31st Court of Additional Chief Metropolitan Magistrate, […]

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Financial Analyst vacancy in Maersk

Maersk is hiring Chartered Accountants for the role of Associate Financial Analyst at their Pune location. The last date to apply for the post is 24th August 2020. Maersk Group has five core businesses which include Maersk Line, APM Terminals, Maersk Oil and Maersk Drilling and Services and Other Shipping. Through these companies and several […]

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Chartered Accountant Vacancy in Genpact

Genpact is hiring Chartered Accountants for the role of Assistant Manager at their Hyderabad location. Genpact is an American professional services firm headquartered in New York City, New York. Genpact began in 1997 as a unit within General Electric. Its charter was to provide business process services to GE’s businesses. During the eight years that […]

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Madhya Pradesh HC grants Bail to Pakistani National accused of GST Evasion [Read Order]

The Madhya Pradesh High Court recently granted the bail to the Pakistani National who is the accused in the Goods and Service Tax (GST) evasion on furnishing a personal bond in the sum of Rs.5 Lakhs. The applicant, Sanjay Matta who is a Pakistani national faces an allegation that he is indulged in clandestine clearance […]

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CBDT notifies rules for non-furnishing of PAN by non-resident [Read Notification]

The Central Board of Direct Taxes (CBDT) on Monday notified the Income-tax (19th Amendment) Rules, 2020 in respect of non-furnishing of PAN by non-resident and FORM No. 49BA. The Board seeks to amend the Income-tax Rules, 1962. In rule 37BC, after sub-rule (2), “the provisions of section 206AA shall not apply in respect of payments […]

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UAE clarifies Zero-rating of Export Services [Read Clarification]

The UAE Federal Tax Authority (FTA) has published VAT Public Clarification, clarifying the rules surrounding the zero-rating of exported services. For a “zero-rated service,” the government does not tax its retail sale but allows credits for the value-added tax (VAT) paid on inputs. This reduces the price of services. Article 31(1)(a)(1) of Cabinet Decision prescribes […]

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Madras HC reaffirms Amendment relaxing the Disallowance under section 40(a)(ia) is Retrospective & Curative in nature

In the light of the Supreme Court’s decision, the Madras High Court reaffirmed that amendment relaxing the disallowance under Section 40(a)(ia) of the Income Tax Act is retrospective and curative in nature. The revenue filed an appeal under Section Section 260A of the Income Tax Act, 1961 against the order passed by the Income Tax […]

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CBIC notifies revised Procedure for Import of Pets and Live Animals [Read Circular]

The Central Board of Indirect Taxes (CBIC) on Monday notified the revised procedure for the Import of Pets and Live Animals. The Ministry of Fisheries, Animal Husbandry & Dairying, Department of Animal Husbandry & Dairying (DAHD) has issued Office Memorandum dated July 15, 2020, prescribing the procedure for import of Live Animals in general and […]

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