@abhishekrajaram's Latest X Threads

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱: 𝗖𝗮𝗻𝘁𝗲𝗲𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗣𝗿𝗼𝘃𝗶𝗱𝗲𝗱 𝗶𝗻 𝗙𝗮𝗰𝘁𝗼𝗿𝗶𝗲𝘀 𝗘𝗹𝗶𝗴𝗶𝗯𝗹𝗲 𝗳𝗼𝗿 𝗠𝗲𝗴𝗮 𝗘𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Canteen services provided in factories are exempt from service tax under Entry 19A of Mega Exemption Notification No. 25/2012-ST.

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶: 𝗢𝗿𝗱𝗲𝗿-𝗶𝗻-𝗢𝗿𝗶𝗴𝗶𝗻𝗮𝗹 𝗣𝗮𝘀𝘀𝗲𝗱 𝗪𝗶𝘁𝗵𝗼𝘂𝘁 𝗝𝘂𝗿𝗶𝘀𝗱𝗶𝗰𝘁𝗶𝗼𝗻 𝗗𝘂𝗲 𝘁𝗼 𝗡𝗼𝗻-𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗼𝗳 𝗦𝗵𝗼𝘄-𝗖𝗮𝘂𝘀𝗲 𝗡𝗼𝘁𝗶𝗰𝗲 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: If a show-cause notice is not served and returned marked 'left,' the resulting Order-in-Original lacks jurisdiction and validity.

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶: 𝗖𝗘𝗡𝗩𝗔𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 𝗔𝗱𝗺𝗶𝘀𝘀𝗶𝗯𝗹𝗲 𝗼𝗻 𝗥𝗲𝗻𝘁-𝗔-𝗖𝗮𝗯 𝗮𝗻𝗱 𝗢𝘂𝘁𝗱𝗼𝗼𝗿 𝗖𝗮𝘁𝗲𝗿𝗶𝗻𝗴 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: CENVAT Credit allowed for pre-1.4.2011 rent-a-cab services and outdoor catering enhancing employee efficiency with nexus to output services.

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶: 𝗧𝗶𝗺𝗲 𝗟𝗶𝗺𝗶𝘁 𝗼𝗳 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 𝗠𝘂𝘀𝘁 𝗕𝗲 𝗔𝘀𝘀𝗲𝘀𝘀𝗲𝗱 𝗤𝘂𝗮𝗿𝘁𝗲𝗿-𝗪𝗶𝘀𝗲 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Refund claims must be assessed quarterly, not collectively; appellate tribunals cannot club quarters to determine limitation periods.

Detail PPT on IMS in GST. Steps to download this file: 1) Follow me, it cost Rs. 0 2) Reply to this tweet "IMS" 3) Check your DM 4) Follow steps on DM to download file Note: 1) This tweet is valid for 24 hours or 500 DM whichever is earlier. 2) Please don't request file in DM. [img:GBCdXJbMl]

𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗜𝗺𝗽𝗼𝘀𝗲𝗱 𝗼𝗻 𝗧𝗿𝘂𝘁𝗵𝗶𝗴𝗵 𝗙𝗶𝗻𝘁𝗲𝗰𝗵 𝗣𝗿𝗶𝘃𝗮𝘁𝗲 𝗟𝗶𝗺𝗶𝘁𝗲𝗱 𝗳𝗼𝗿 𝗩𝗶𝗼𝗹𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗥𝗲𝗴𝗶𝘀𝘁𝗲𝗿𝗲𝗱 𝗢𝗳𝗳𝗶𝗰𝗲 𝗥𝗲𝗾𝘂𝗶𝗿𝗲𝗺𝗲𝗻𝘁𝘀 𝗦𝘂𝗺𝗺𝗮𝗿𝘆 𝗼𝗳 𝘁𝗵𝗲 𝗢𝗿𝗱𝗲𝗿 𝗣𝗮𝘀𝘀𝗲𝗱 𝗯𝘆 𝗥𝗢𝗖 𝗙𝗮𝘂𝗹𝘁 𝗮𝗻𝗱 𝗟𝗲𝗴𝗮𝗹 𝗕𝗮𝘀𝗶𝘀 The Registrar of Companies (ROC), Mumbai, issued a penalty order against Truthigh Fintech Private Limited for violating Section 12 of the Companies Act, 2013. [img:VIZ2oQ6FA]

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗕𝗼𝗺𝗯𝗮𝘆 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁: 𝗖𝗼𝗺𝗺𝗼𝗻 𝗔𝗽𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗳𝗼𝗿 𝗦𝗩𝗟𝗗𝗥𝗦 𝗮𝗹𝗹𝗼𝘄𝗲𝗱 𝗳𝗼𝗿 𝗗𝗶𝗳𝗳𝗲𝗿𝗲𝗻𝘁 𝗖𝗮𝘁𝗲𝗴𝗼𝗿𝗶𝗲𝘀 𝗼𝗳 𝗔𝗿𝗿𝗲𝗮𝗿 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Filing a common SVLDRS application for different arrears categories is allowed, ensuring no extra payment beyond consolidated dues.

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮: 𝗡𝗼 𝗧𝗶𝗺𝗲 𝗟𝗶𝗺𝗶𝘁 𝗳𝗼𝗿 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗧𝗮𝗸𝗲𝗻 𝗕𝗲𝗳𝗼𝗿𝗲 11.07.2014 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: The 2014 Cenvat credit time limit applies prospectively, not retrospectively, to invoices issued before the amendment date.

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶: 𝗖𝗹𝘂𝗯𝗯𝗶𝗻𝗴 𝗼𝗳 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 𝗳𝗿𝗼𝗺 𝗗𝗶𝗳𝗳𝗲𝗿𝗲𝗻𝘁 𝗤𝘂𝗮𝗿𝘁𝗲𝗿𝘀 𝗻𝗼𝘁 𝗮𝗹𝗹𝗼𝘄𝗲𝗱 𝗮𝘁 𝗮𝗽𝗽𝗲𝗹𝗹𝗮𝘁𝗲 𝘀𝘁𝗮𝗴𝗲 – 𝗔𝗽𝗽𝗲𝗮𝗹 𝗱𝗶𝘀𝗺𝗶𝘀𝘀𝗲𝗱 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Refund claims for each quarter are subject to individual time limits, and time-barred claims cannot be considered.

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘇 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶: 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁 𝗼𝗻 𝗣𝗿𝗲-𝗗𝗲𝗽𝗼𝘀𝗶𝘁 𝗮𝘀 𝗽𝗲𝗿 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 35FF @ 12% 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Interest on pre-deposit to be calculated at 12% per annum from the date of deposit till the date of refund as per Section 35FF."