![CBIC notifies Lapse of Attachment Orders by Commissioner in Form GST DRC-22 from One Year of Date of Issue [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CBIC-Attachment-Orders-by-Commissioner-in-Form-GST-DRC-22-Form-GST-DRC-22-Lapse-of-Attachment-Orders-taxscan.jpg "CBIC notifies Lapse of Attachment Orders by Commissioner in Form GST DRC-22 from One Year of Date of Issue [Read Order]")
CBIC notifies Lapse of Attachment Orders by Commissioner in Form GST DRC-22 from One Year of Date of Issue [Read Order]
The Central Board of Indirect Taxes and Customs (CBIC), through a gazette notification has amended the Central Goods and Services Tax (CGST) Rules,...
![20% Recovery on Income Tax Demand in Dispute shall be made on Crystallised Tax Liability, not on Scaled Down Amount: Delhi HC directs Refund of Excess Amount [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Income-Tax-Demand-Crystallised-Tax-Liability-Income-Tax-Delhi-High-court-Refund-of-Excess-Amount-taxscan.jpg "20% Recovery on Income Tax Demand in Dispute shall be made on Crystallised Tax Liability, not on Scaled Down Amount: Delhi HC directs Refund of Excess Amount [Read Order]")
![Delayed Payment of TCS and GST is not Penalty, Allowable as Deduction u/s 37 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Delayed-Payment-TCS-GST-Penalty-Deduction-Income-Tax-Act-ITAT-taxscan.jpg "Delayed Payment of TCS and GST is not Penalty, Allowable as Deduction u/s 37 of Income Tax Act: ITAT [Read Order]")
GST Registration Exemption to Suppliers of Goods Supplies through E-commerce Operators and TCS: CBIC Notifies Conditions [Read Notification]
The Central Board of Indirect Tax and Customs (CBIC) has notified conditions for registration of Goods and Service Tax (GST) to suppliers of Goods supplies through E-commerce operators and Tax...
![GST Registration Exemption to Suppliers of Goods Supplies through E-commerce Operators and TCS: CBIC Notifies Conditions [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/08/GST-Registration-Exemption-to-Suppliers-GST-Registration-Exemption-E-commerce-Operators-and-TCS-TCS-CBIC-Notifies-Conditions-CBIC-Taxscan.jpg "GST Registration Exemption to Suppliers of Goods Supplies through E-commerce Operators and TCS: CBIC Notifies Conditions [Read Notification]")
District Mining Officer is under Statutory Obligation to Collect TCS on Compounding Fee Received from Illegal Miners: ITAT [Read Order]
In a recent case, the Raipur Bench of the Income Tax Appellate Tribunal (ITAT) has held that the District Mining Officer is under statutory obligation to collect tax at source (TCS) on the...
![District Mining Officer is under Statutory Obligation to Collect TCS on Compounding Fee Received from Illegal Miners: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/District-Mining-Officer-Statutory-Obligation-to-Collect-TCS-Statutory-Obligation-tcs-Compounding-Fee-Received-from-Illegal-Miners-Compounding-Fee-Illegal-Miners-ITAT-taxscan.jpg "District Mining Officer is under Statutory Obligation to Collect TCS on Compounding Fee Received from Illegal Miners: ITAT [Read Order]")
Failure to Collect TCS on Sale of Metal Scrap before Limitation Period: ITAT Quashes AO's order [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has quashed an order passed by the Assessing Officer (AO) for failure to collect tax at source (TCS) on the sale of metal scrap. The...
![Failure to Collect TCS on Sale of Metal Scrap before Limitation Period: ITAT Quashes AOs order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Collect-TCS-on-Sale-of-Metal-Scrap-TCS-Sale-of-Metal-Scrap-Metal-Scrap-Limitation-Period-ITAT-AOs-order-ITAT-Quashes-AOs-order-taxscan.jpg "Failure to Collect TCS on Sale of Metal Scrap before Limitation Period: ITAT Quashes AOs order [Read Order]")
CBIC clarifies TCS liability under S.52 of CGST Act in case of Multiple E-commerce Operators in one transaction [Read Circular]
The Central Board of Indirect Taxes and Customs (CBIC) has issued the TCS liability under Section 52 of Central Goods and Services Tax Act (CGST Act) in case of multiple E-commerce Operators in one...
