Circular No. 162/18/2021-GST dated 25.09.2021 providing clarification on Relevant date for refund in respect of transactions considered as Inter State instead of Intra State supply or vice versa

Circular No. 162/18/2021-GST dated 25.09.2021 provides clarification in respect of refund under Section 77 of the CGST Act/ Section 19 of IGST Act, 2017  for transactions considered as Inter State instead of Intra State supply or vice versa which are summarised as under: Sub-rule (1A) has been inserted after sub-rule (1) of rule 89 of […]

CBDT extends due dates for filing of Income Tax Returns and various reports of audit for Assessment Year 2021-22

Source : Press release dated 09.09.2021 On consideration of difficulties reported by the taxpayers and other stakeholders in filing of Income Tax Returns and various reports of audit for the Assessment Year 2021-22 under the Income-tax Act, 1961(the “Act”), Central Board of Direct Taxes (CBDT) has decided to further extend the due dates for filing […]

Gist of Circulars issued by CBIC on 20.09.2021

The Central Board of Indirect Taxes and Customs (CBIC) on 20.09.2021 issued the following clarifications: Circular No. Title / Query / Representations Clarifications 159/15/2021-GST Clarification on doubts related to scope of “Intermediary” Definition of “intermediary” under IGST Act as well as under Service Tax law have broadly no change except addition of supply of securities […]

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