As per Section 52(1) of the CGST Act, 2017, TCS is to be collected by an electronic commerce operator on the net value of taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by such operator.
CGST Act stipulates the following categories of persons as eligible to be authorized representatives to appear before GST Officer or the Appellate Authority or the Appellate Tribunal on behalf of the Taxpayer:
Nominations received till the last date and time of receipt of nominations i.e. 6.00 PM of 27th September, 2018 for ICAI 2018 Election of Western India Regional Constituency (WIRC), Southern India Regional Constituency (SIRC), Eastern India Regional Constituency (EIRC), Central India Regional Constituency (CIRC), Western India Regional Council, Southern India Regional Council, Eastern India Regional […]
1. Definition of Dividend under Companies Act, 2013 Companies Act, 2013 has not defined the term Dividend. However, Section 2(35) of the Act states that dividend includes interim dividend. In Corporate accounting language “Dividend is the distribution of portion of profits to the shareholders of the company. Normally Dividends are declared at the close of […]
Offline Utility of Form GSTR-10 is now available on GST Portal Offline utility of Form GSTR-10 (Final Return) is now available in the download section of GST portal. The excel based offline utility is designed to help taxpayers to prepare their Form GSTR-10 offline. (Form GSTR-10 is to be filed by the registered taxable persons […]
