Latest update 12.05.2024

A. Amendment

DGFT: Applicability of Notification No. 71/2023 dated 11.03.2024

The Directorate General of Foreign Trade (DGFT) issued a Trade Notice No. 03/2024 dated 10.05.2024 regarding applicability of notification no. 71/2023 dated 11.03.2024. Read more

DGFT: Enabling provision for import of inputs that are subjected to mandatory

DGFT issued Public Notice No. 04/2024-25 dated 10.05.2024 regarding enabling provisions for import of inputs that are subjected to mandatory Quality Control Orders (QCOs) by Advance Authorisation holders, EOU and SEZ. Read more

Income tax: Notification no. 42/2024 dated 08.05.2024. Read more

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B. Article

GST: Notified Area Authority, Vapi neither Local or Governmental Authority for levy of GST

The Hon’ble Gujarat High Court in the case of M/s. Nepra Resources Management Private Limited and Anr. dismissed the writ petition and held that, the Notified Area Authority, Vapi is neither a local authority nor a governmental authority carrying out any activity in relation to any function entrusted to panchayat under Article 243G of the Constitution or under Article 243W of the Constitution and therefore,.. Read more

Time limit for re-availment of Input Tax Credit (ITC)

In the view of the author, there is no time limit for re-availment of eligible credit as long as the first availment was within the time limit as prescribed under section 16(4) of the CGST Act, 2017. Read more

Whether GST can be demanded based on figures on Profit and Loss account?

The Honorable Madras High Court in the case of M/s. Ralco Synergy Pvt. Ltd. set aside the impugned Order passed by the Revenue Department, thereby holding the GST demand cannot be raised based on figures in the Profit and Loss account. Read more

C. GST Notes

Lawgics – Judgment No. 126

Consequently, it is held that the appeal was within time and the impugned order erroneously rejects the appeal on the
ground of limitation. Consequently, the impugned order dated 18.10.2023 was set aside. The appeal was re… Read more

D. Tax in Media

Dealing with income tax notices, intimations or letters?

The Income tax e-filing portal gets an update – now it has a new functionality in the ‘e-Proceedings’ tab. This functionality will help those taxpayers who have multiple ongoing pending tax proceedings and want to search through the clutter to work on the intended proceeding. Read more

ITR Filing 2024: How can salaried employees download Form 16, 16A and 27D from TRACES website?

The ITR Filing is an important annual tax-related exercise must for all taxpayers. Taxpayers need to furnish many documents to support their tax claims as mentioned in the Income Tax Act. For all salaried individuals, Form 16 is an essential TDS Certificate provided by employers to employees that documents the TDS (Tax Deducted at Source) from salary and other components.  Read more

Cash Deposit Limit in Saving Account as per Income Tax

Savings accounts in most banks have a minimum balance requirement. But is there a cash deposit limit in savings account? Read ahead to know more about it. Read more

Income tax made easy: NRIs’ complete guide to income tax filing

Meet Srishti, an Indian citizen currently residing and working in the USA. Recently, she checked her Form 26AS online and discovered a TDS entry of INR 20,000, deducted at 30% of the interest earned in her NRO account in India. Now, the big question arises: Does Srishti need to pay tax in India? And is it mandatory for her to file an income tax return? Let’s take a look into the world of income tax filing for NRIs to find the answers. Read more


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