Rule 3(1) of CGST Rules: Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code, on the common portal, […]
When we think about issue of shares in a Company consequently & automatically we think about the ownership of stake in that company by the shareholder.
GST – Procedures Related Issues- Apportionment of credit and blocked credits – The provisions in the GST law restrict the allow ability of ITC in certain situations. Accordingly, the adversity of undesirable cost cascading effect still remains and needs to be addressed particularly in the below mentioned cases:-
This article will help all taxpayers regarding areas which are confusing and needs special attention.
The following are the major changes recommended by the GST Council in its 25th meeting held on 18th January, 2018, ahead of Union Budget– 2018 which shall be presented on 1st February, 2018.
FORM REG 10 for filing Application of registration by providers of Online Information and Data Base Access or Retrieval services (OIDAR) is now available on the GST Portal
An Act to consolidate and amend the laws relating to reorganization and insolvency resolution of corporate persons, partnership firms and individuals in a time bound manner for maximization of value of assets of such persons, to promote entrepreneurship, availability of credit and balance the interests of all the stakeholders
