Search Results for Tag : invoices
News
ITAT: Expenses Cannot be Disallowed Solely Due to Non-Receipt of Invoices(08.07.2022)
Income Tax Appellate Tribunal (ITAT), Mumbai Bench while granting relief to L’Oreal India Private Limited, has held that expenses cannot be disallowed.....
Tags : ITAT, Expenses, Disallowed, Invoices
Del. HC: Issuing Fake Invoices for GST Evasion is an Economic Offence(07.09.2023)
Delhi High Court has observed that issuing fake invoices and e-way bills for the purposes of GST evasion is an economic offence involving loss to the .....
Tags : Delhi High Court, GST Evasion, Fake Invoices, Economic Offence
Tripura HC Disallows Rectification of Tax Invoices as Not Covered Under S. 161 CGST Act(21.01.2021)
Tripura High Court has disallowed the rectification of tax invoices as not covered under Section 161 of the Central Goods and Services Tax Act, 2017 a.....
Tags : Tripura High Court, Rectification of Tax Invoices
# GST Changes Applicable From 01.01.2021: ITC Availment for Missed Invoices Capped at 5%(29.12.2020)
Rule 36(4) of the Central Goods and Service Tax Rules, 2017 has been amended to the effect that the registered person is restricted from availing the .....
Tags : ITC Availment, Missed Invoices
Chhattisgarh High Court Rejects Writ Petition of Alleged Issuer of Fake Invoices(28.02.2020)
Chhattisgarh High Court has rejected a Writ Petition filed by a trader who was penalised for allegedly purchasing goods from bogus dealers and thereby.....
Tags : Chhattisgarh High Court, Alleged Issuer of Fake Invoices
CESTAT, Bangalore: Refund Can’t be Rejected for Non-Submission of Invoices by Original Authority(29.04.2022)
Customs, Excise & Service Tax Appellate Tribunal, Bangalore has ruled that refund can’t be rejected for non-submission of invoices before original aut.....
Tags : Customs, Excise & Service Tax Appellate Tribunal, invoices, refund
Bombay HC: Tax Invoices Having Reference to Arbitration, Does not Constitute Arbitration Agreement(13.04.2022)
Bombay High Court has held that acceptance of tax invoices by the opposite party, comprising a reference to arbitration, doesn’t lead to the presumpti.....
Tags : Bombay High Court, tax invoices, arbitration, arbitration agreement
Notifications & Circulars
Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021(15.12.2020)
1. Vide Circular No.63/37/2018-GST dated 14th September, 2018 & corrigendum to the said circular dated 6th September 2019, waiver from recording of UI.....
Tags : Waiver, UIN, Invoices