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Wednesday, 26 September 2018

26 September 2018 Updates

All Gujarat Federation of Tax Consultants approaches HC for Tax Audit Due Date Extension

Read more at: http://www.taxscan.in/gujarat-federation-tax-consultants-approaches-hc-tax-audit-due-date-extension/28760/
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Breaking: CBDT extends Due date for Filing of Income Tax Returns & Audit Reports* [Read Order]

Read more at: http://www.taxscan.in/govt-extends-deadline-income-tax-audit/28765/
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Gentle reminder
If you have not paid your ICAI fee for the year 2018-19 than pay it on and before 30th September 2018 check status
https://memfee.icai.org/

CBDT Extends the *Due Date for filing of Tax Audit Report & Income Tax Returns from 30 SEP 2018 to 15 OCT 2018 for all assessees liable to file ITRs for AY 2018-19 by 30.09.2018. *The Liability to pay interest u/s 234A of ITAct will remain applicable.

October schedule of due dates
5th DIR 3KYC
7th Tds deposit
11th Gstr1
14th ADT 1 (ROC)
15th Tcs return
15th Tax Audit & ITR
18th GSTR 4 Composition
20th Gstr 3b
30th AOC 4 (ROC)
31st Gstr1 (<1.5 Crore)
31st Tds return
Happy working Month with festivals

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👉🏻ICAI Membership Annual Fee Payment
(Please pay your membership fee of ICAI (if not paid) for FY 2018-19 before *30th September 2018* to avoid late fee and removal of name from membership register)
👇🏻 👇🏻 👇🏻
http://memfee.icai.org/memfee.html 

👉🏻PNB, OBC, Andhra Bank next in line for merger
(Punjab National Bank (PNB), Oriental Bank of Commerce (OBC) and Andhra Bank could be next in line for consolidation)
👇🏻 👇🏻 👇🏻
https://goo.gl/ixvZ2j

👉🏻Financial creditors not part of CoC don’t have voting rights - IBBI
(IBBI has cleared the air on the crucial issue of whether a financial creditor who is not admitted as a member of the Committee of Creditors (CoC) would be considered a dissenting or abstaining financial creditor)
👇🏻 👇🏻 👇🏻
https://goo.gl/eH3fkK

👉🏻Empanelment/ Appointment of GST Auditors for HPPCL
(HP Power Corporation Ltd. invites Expression of Interest (EOI) for Empanelment/ Appointment of GST Auditors)
👇🏻 👇🏻 👇🏻
https://goo.gl/zPR8Re

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Allahabad HC quashes Penalty Orders for Goods Transported without E-Way Bill before 1st April [Read Judgment]

Read more at: http://www.taxscan.in/allahabad-hc-quashes-penalty-orders-goods-transported-e-way-bill-1st-april/28780/
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The Due Date of Filing of Audited Balance Sheet & TAR has been extended upto 15.10.2018 vide Notification No. 225/358/2018 dt 24.09.2018.

Maharashtra Appellate Authority for Advance Rulings (AAAR) has upheld a levy of GST on liquidated damages collected by a power generation firm for a delay in project completion.

MCA Amends Companies Indian Accounting Standards rules by which it has amended Ind AS 20 on Government Grants, Ind AS 12 on Income Taxes, Ind AS 16 on Property, Plant and Equipment & Ind AS 38 on Intangible Assets vide noti dated 20 September, 2018.

SEBI brought down the costs (total expense ratio or TER) that mutual funds can charge a decision it announced on 18 September: closed-end equity funds will only be able to charge a maximum of 1.25% of TER.

RBI has issued guidelines to banks and NBFCs for co-origination of loans to the priority sector. Though the loan would be jointly extended to a borrower by a bank and a NBFC, the interest rate should be a single-blended one.

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Registration Window Open for GST Practitioner’s Exam

Read more at: http://www.taxscan.in/registration-window-open-gst-practitioners-exam/28812/
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FKCCI appeals Govt to Extend reconciling GST Returns Due Date

Read more at: http://www.taxscan.in/fkcci-govt-extend-reconciling-gst-returns-due-date/28817/
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SUPREME COURT : In State Bank of India vs. V. Ramakrishnan & Anr.

Section 14 of the Code was deliberate, and that the idea was that there should be no stay of proceedings against the guarantor while the corporate debtor is undergoing an insolvency proceeding. The amendment of 2018 makes it clear that Section 14(3), is now substituted to read that the provisions of sub-section (1) of Section 14 shall not apply to a surety in a contract of guarantee for corporate debtor.

Read full case law at : https://dasgovernance.com/2018/09/25/supreme-court-in-state-bank-of-india-vs-v-ramakrishnan-anr/
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CGST Officer Arrested in Haryana in a Bribery Case

Read more at: http://www.taxscan.in/cgst-officer-arrested-haryana-bribery/28828/
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No penalty just because exp. claimed by assessee wasn't accepted by revenue; SC dismissed

[2018] 97 taxmann.com 279 (SC)
SUPREME COURT OF INDIA
Commissioner of Income-tax-2, Lucknow
v.
U.P. State Bridge Corporation Ltd.

Section 271(1)(c) of the Income-tax Act, 1961 - Penalty - For concealment of income (Disallowance of claim, effect of) - Assessment year 1984-85 - High Court by impugned order held that where assessee had furnished certain details regarding expenditure as well as income in return, which were not found inaccurate, nor could be viewed as concealment of income on part of assessee, merely because said claim was not accepted or was not acceptable to revenue, that by itself would not attract penalty under section 271(1)(c) - It further held that when penalty is being imposed taking into account quantum of additions upheld or accepted, then statute providing limitation will have to be applied strictly in that respect - Whether Special Leave Petition against said impugned order was to be dismissed both on grounds of delay and merits - Held, yes [Para 1] [In favour of assessee]

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E-Way Bill Form to be Modified: Changed Form to Rollout from 1st October* [Read the Note]

Read more at: http://www.taxscan.in/e-way-bill-form-modified-changed-form-rollout-1st-october/28839/
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Tax Bar Assn requests Govt to allow Advocates to appear before GST Authorities without Enrolling as GST Practitioners* [Read Memorandum]

Read more at: http://www.taxscan.in/tax-bar-assn-requests-govt-allow-advocates-appear-gst-authorities-without-enrolling-gst-practitioners/28844/