Article covers- 1. Person liable for registration under GST 2. Persons not liable for GST registration 3. Compulsory GST registration in certain cases 4. Manner of registration under GST 6. GST Registration for casual taxable or non-resident taxable person 7. Amendment of GST Registration 8. Cancellation of GST registration 9. Revocation of cancellation of GST registration
CGST Rules138C/ 142 and insert Rule 58(1A)/ new Form GST ENR-2 Relating to Application for obtaining unique common enrollment number (Only for transporters registered in more than one State or Union Territory having the same PAN)
Shri Ghanshyam Vs ITO (ITAT Agra) In present case, the ld. Additional CIT granted the approval by observing merely that he was satisfied. Sections 147 and 148 of the IT Act, it is trite, are charter to the Revenue to reopen completed assessments. Section 151 of the Act provides a safe-guard that the sword of […]
Pendency of serious criminal proceeding, as noted above, against the applicant adversely impacts his reputation and makes him not a person fit and proper for registration as an IP. In exercise of the powers conferred on the Board under regulation 8(3)(b) of the Regulations, I, therefore, reject the application for registration as an Insolvency Professional.
Charitable Trust is meant for public service and not for profit. Hence the Honorable Government has given exemptions in the form section 11 and 12. It will bring lot of tax benefits to the trusts and it can utilize the funds for its objectives. From the assessment year 2018-19 onwards, filing of return is to be done within the due date to claim the benefit section 11 and 12.
With reference to Announcement dated June 12, 2018; the Council has decided to assesses students after completion of 1st and 2nd year of articleship with online MCQ based tests. Exam Details: 1st year of articleship: Test of 75 marks (Duration: 2 hours) Mandatory Subject: Accounting and Auditing (incl. Corporate Laws) of 50 marks and Selecting […]
