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  • The Central Board of Indirect Taxes and Customs, vide notification no. 49/2018 – Central Tax dated 13th September, 2018, has provided the format of FORM GSTR – 9C.

    As per section 35 (5) of the Central Goods and Service Tax Act, 2017, read with rule 80 (3) of the Central Goods and Service Tax Rules, 2017, FORM GSTR – 9C is required to be filed by every registered person whose aggregate turnover during a

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  • Section 51 of the CGST Act 2017 provides for deduction of tax by the
    Government Agencies (Deductor) or any other person to be notified in this
    regard, from the payment made or credited to the supplier (Deductee) of taxable
    goods or services or both, where the total value of such supply, under a contract,
    exceeds two lakh and fifty thousand rupees.

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  • Q 1. Whether any person aggrieved by any order or decision passed against him has the right to appeal?
    Ans. Yes. Any person aggrieved by any order or decision passed under the GST Act(s) has the right to appeal under Section 107. It must be an order or decision passed by an “adjudicating authority”.
    However, some decisions or orders (as provided for in
    Section 121) are

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  • Q 1. What is the meaning of Advance Ruling?
    Ans. As per section 95 of CGST/SGST Law and section 12 of UTGST law, ‘advance ruling’ means a decision provided by the authority or the Appellate Authority to an applicant on matters or on questions specified in section 97(2) or 100(1) of CGST/SGST Act as the case may be, in relation to the supply of goods and/or services proposed to be undertaken or being undertaken

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  • Following are the enhancements done in the E-Way Bill generation Form:
    1. Display of only relevant document types in the “Document Type” drop-down list based on the selected Transaction “Supply Type” and “Sub Type” by the taxpayers.
    2. Auto-population of state name based on the pin code entered at consignor and consignee addresses.
    3. Standard rates for the tax are

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