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Friday, December 1, 2023

NICAI UPDATES



1. Income tax department has introduced a crucial functionality on its website allowing taxpayers to discard their previously filed but unverified Income Tax Returns (ITR). Earlier, taxpayers were allowed to revise the ITR only in case of error or omission.

2. Delhi High Court Set-Aside Order with Unspecified GST Registration Cancellation Reasons. Case Name : VAB Apparel LLP Vs Commissioner (Delhi High Court)

3. GST Council, in its 52nd meeting, recommended granting amnesty to taxpayers who could not file an appeal under section 107 of the CGST Act, 2017, against the demand order under section 73 or 74 of the CGST Act, 2017, passed on or before March 31, 2023, or whose appeal against the said order. 

4. Finance ministry is aiming to roll out pre-filled GST return forms before the next fiscal year, which is expected to resolve the issue of huge data mismatches leading to tax notices. The department is currently analysing the additional cost of augmenting the digital infrastructure to prevent the system from slowing down or crashing due to culling data from different databases.

5. India joined an exclusive group of countries that includes the likes of the US, China, and Japan after its market capitalisation hit the $4 trillion mark. Total market value of all companies listed on the BSE during the day increased by Rs 2.24 trillion, or 0.7 per cent, to Rs 333.3 trillion (or $4 trillion at a conversion rate of 83.31).



CA-RAJ CHAWLA


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