Cash Transactions
Cash transactions, which were free for everyone (sometimes free to be exploited) are now in check. There’s a threshold limit to the transactions and the law would penalize who breaks it. The penalty is very heavy and could be up to 100% of the transaction. This initiative was carried out to curb black money transactions in the nation. The law is being vigilant towards the nation’s resources and this is highly appreciated. There are multitudes of ways through which a person might use his/her black money, which is why the judiciary has passed some laws to keep it in order.
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Vivad Se Vishwas Scheme, 2020
The Finance Ministry and the Central Board of Direct Taxes (CBDT) have in the recent years been focussed on the malicious accounting and tax practices which have resulted in tax evasion. As a result the proceedings initiated by the Income Tax Department have increased the number of litigations amongst the assessee and the department. This Direct Tax Vivad Se Vishawas (DTVSV) Bill presented on 5th February 2020, has proposed that all the litigations of the assesssees will be settled by foregoing the penalty and interest and depositing the tax as imposed in the order or confirmed by the appellate authority.
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Letter of Undertaking Under GST
The CBIC vide Instruction No. 450/153/2017 – Cus IV dated April 30, 2020, which states that the exporters to submit a New LUT for the F.Y 19-20 while clearing export shipments. Therefore, vide Circular No. 137/07/2020-GST dated 13.04.2020, where the requirement under the GST Law for furnishing of any report, document, return, statement or such other record falls during between the period from 20.03.2020 to 29.06.2020, has been extended till 30.06.2020.
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