S.No

CONTENTS

GST LAW

1.     Important Due Date Calendar

• Q.1 WHO can apply for Advance Ruling?
• Q 2. On what matters we can file an application for Advance Ruling?
• Q 3. What are the pre-condition for applying the Advance Ruling by a registered taxpayer?
• Q 4. What is the process to apply for seeking Advance Ruling? OR What steps must be followed to seek hearing for Advance Ruling?
• Q 5. How many types of Applications related to Advance Ruling can I file on the GST Portal?
• Q-6. How many types of Advance Ruling Proceedings are conducted by Tax Officials?
• Q 7. Under which acts fee is to be paid for filing Advance Ruling Application by normal and OIDAR taxpayer?
• Q 8. Can I provide the other supporting documents along with the application?
• Q-9. What do I need to do after filing an Advance Ruling Application on the GST Portal?
• Q 10. What happens after the successful filing of an Application for seeking Advance Ruling?
• Q-11. What actions take place on the GST Portal if AAR rejects a Submitted Application for seeking Advance Ruling?
• Q-12. What actions can I take if AAR rejects my Application for seeking Advance Ruling?
• Q-13. Can I file an Appeal on the GST Portal if AAR rejects my Application for seeking Advance Ruling?
• Q-14. What are the steps involved in Processing of an Admitted Application for seeking Advance Ruling?
• Q-15. What actions take place on the GST Portal once AAAR disposes my Application (referred by AAR) for seeking Advance Ruling?
•  Q-16. What actions can I take once AAAR disposes my Application (referred by AAR) for seeking Advance Ruling?
• Q-17. What is Rectification of an Order?
• ·       Q-18. Will the system allow me to file Rectification even after 6 months of the issue of that Order?
• Q-19. What are the steps involved in Processing of an Application for Rectification of Advance Ruling?
• Q-20. Can I file an Appeal against the Advance Ruling Order passed by AAR, in case of Partial reference?
• Q-21. Do I need to deposit any fee to file an Appal against the Advance Ruling Order passed by AAR?
• Q-22. What are the types of Notices that can be issued against the filed Applications related to Advance Ruling?

3.     Filing an Appeal against Demand Order- F & Q 

• Q-1. Who can file an appeal to the Appellate Authority?
• Q-2. What are the pre-conditions to file an appeal to the Appellate Authority?
• Q-3. From where can I file an appeal against Demand Order?
• Q-4. What are the various Appeal statuses?
• Q-5. What will happen if do not file appeal within the prescribed period?
• Q-6. When will I get final acknowledgment of the appeal filed?
• Q-7. Is it necessary to deposit 10% of the disputed tax?
• Q-8. Is it necessary for me to have a DSC for filing the appeal?
• Q-9. Whether the balance disputed amount is stayed on filing Appeal?
• Q-10. Is it required to provide place of supply wise details for filing the appeal?
• Q-11. Which type of Assessment Demand Orders are appealable by taxpayers?
• Q-12. Which type of Enforcement Orders are appealable by taxpayers?
• Q 13. Can I withdraw an Appeal application after filing it?
• Q 14. Can an Appeal application be filed again after withdrawal?
• Q 15. How many times can an Appeal application be withdrawn?
• Q 16.   Can I file Appeal application after it has been rejected at admission stage?
• Q 17. How many times can I re-file an Appeal application?
• Q 18. What will happen to the pre-deposit amount if I do not re-file an appeal application after its withdrawal?
• Q 19. Is there any ceiling limit for the Pre-deposit amount under CGST, SGST, CESS and IGST?

INCOME TAX LAW

5.     FAQS ON SET OFF AND CARRY FORWARD OF LOSSES

• Q-1 If income from any source is exempt, then can loss from such source be adjusted against any other taxable income?
• Q-2 What is the meaning of intra-head adjustment?
• Q-3 What are the restrictions to be kept in mind while making intra-head adjustment of loss?
• Q-4 What is the meaning of inter-head adjustment?
• Q-5 If the income of the year in which loss is incurred falls short, and taxpayer is unable to adjust entire loss, then can the taxpayer carry forward the unadjusted loss for adjustment in next year?
• Q-6 What are the provisions framed under the Income-tax law in relation to carry forward and set off of business loss other than loss from speculative business?
•  Q-7 What are the provisions framed under the Income-tax law in relation to carry forward and set off of loss from speculative business?
• Q-8 What are the provisions framed under the Income-tax Law in relation to carry forward and set off of house property loss?
• Q-9 What are the provisions framed under the Income-tax law in relation to carry forward and set off of capital loss?
• Q-10 What is the meaning of unabsorbed depreciation, unabsorbed capital expenditure on scientific research and unabsorbed capital expenditure on promoting family planning amongst the employees?
• Q-11 What are the provisions framed under the Income-tax Law relating to set off of unabsorbed depreciation, unabsorbed capital expenditure on scientific research and unabsorbed capital expenditure on promoting family planning amongst the employees?
•  Q-12 In case of change in the constitution of business, can the loss be carried forward by the reconstituted entity?
• Q-13 Are there any special provisions in case of carry forward of loss in case of a partnership firm if any partner of the firm retires ?
• Q-14 Are there any special provisions in case of carry forward and set off of loss in case of a company in which public are not substantially interested?