Daily GST Updates – November 20, 2022

• Penalty not leviable for bona fide non-payment of tax
• Excise or service tax leviability on activity relating to construction of greenhouse needs fresh adjudication
• Differential liability under Highways and Public Works post GST should be computed as per Govt. orders
• Interest u/s 201(1A) for delay in depositing TDS is unescapable
• Types of correction in TDS return
• GST Annual Compliances for Financial Year 2021-22
• GST on Operation & Maintenance of Mansi Wakal dam on ESCO Model
• Checklist to be adhered before filing October 2022 GST returns
• Applicability of GST on fees remitted to SEBI – Reg.
• Date of payment towards GST liability is to be construed from date of filing of GSTR-3B
• Amendment to section 129E incorporating mandatory pre-deposit is constitutionally valid
• Tariff Notification No. 93/2022-Customs (N.T.) | Dated: 10th November, 2022
• Perquisite and TDS will be computed based on fair market value determined by merchant banker
• TDS not deductible on interest on savings bank account and compulsory deposit account
• Investment made in other’s name not eligible for exemption u/s. 54B

Source taxscan

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