The notification specifically states that in Appendix-II of the existing rules, FORM ITR-5 will be replaced with a new form. This change is made in exercise of the powers conferred by section 139 read ...

The case involved Ramesh Agency challenging an assessment order dated December 20, 2023. According to the petitioner, a show cause notice (SCN) in form DRC-01 was issued on September 28, 2023, which ...

The e-way bill (EWB) mechanism is a pivotal element in the GST regime, designed to track the movement of goods and curb tax evasion. While it has simplified ...

When an entity’s classification changes (e.g., moving from Level III to Level II), the new level’s requirements apply from the beginning of the accounting period. However, financial figures for the ...