"29 January 2019" Archive

No Advance Ruling in absence of supply of goods or services or both by applicant

In re Technip UK Limited (GST AAR Maharastra)

In re Technip UK Limited (GST AAR Maharastra) From a perusal of the provisions relating to Advance Ruling, it is seen that Advance Ruling means a decision provided by this authority to an applicant on specified questions and matters in relation to the supply of goods or services or both or being undertaken or proposed […]...

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Mandatory Certificate of Commencement of Business for Companies

Mandatory To Obtain Certificate Of Commencement Of Business For Registered Companies under Companies Act, 2013 read with Companies (Amendment) Ordinance, 2019 INTRODUCTION: The Ministry of Corporate Affairs has re-introduced the concept of commencement of business certificate. Under the newly introduced Companies (Amendment) Ordinance 201...

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Challenge to constitutional validity of GST provision before Rajasthan High Court, Notices issued

A writ petition has been listed before the Division Bench of the Principal Seat of the Hon’ble Rajasthan High Court at Jodhpur on Tuesday, 29.1.2019. The petition preferred by one Lakhani Metal and Castings Pvt. Ltd of Bikaner challenging the Constitutional validity of the unguided, unfettered and discretionary power of the Central ...

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Companies (Amendment) Ordinance, 2019 -A move towards decriminalization of offences under Companies Act, 2013

Companies (Amendment) Ordinance, 2019 -A move towards decriminalization of offences the Companies Act, 2013 The Government of India Promulgated the Companies (Amendment) Ordinance, 2019 on January 12, 2019 to give continuing effect to the Companies (Amendment) Ordinance, 2018 and to amend the Companies Act, 2013. This is notable that the ...

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What is “Commencement of Business” under Companies Act, 2013?

What is “Commencement of Business” It is a Declaration to be issued by the directors within 180 days of incorporation of company stating that the subscribers to the Memorandum of the company has paid the value of shares so agreed by them, along with a verification of registered office address of the company.  This declaration [&helli...

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For those who couldn’t pass the exam this time

Dear Student, for few seconds, you just yourself, honestly analyze, Think, what most for you, really the trigger, giving pain you inside. Is this the lack of time to do the studies during your articleship, Or is this the lack of time to find time for controlling the entire – ship. Just concentrate on your […]...

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Confusion in Claiming Deduction under Section 80TTB

Section 80TTB introduced from Financial Year 2018-19 allows a deduction up to Rs. 50,000 in respect of interest income from deposits held by senior citizens from his gross total income if it includes any income by way of interest on deposits (not being time deposits) in a savings account, a deduction amounting to: ...

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CGST Registration provision amended to align Special Category States

Notification No. 06/2019–Central Tax [G.S.R. 66(E)] (29/01/2019)

Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts vide Notification No. 06/2019 – Central Tax dated 29th January, 2019. Government of India Ministry of Finance (Departm...

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CBIC aligns rates for Composition Scheme with CGST Rules, 2017

Notification No. 05/2019 –Central Tax [G.S.R. 65(E)] (29/01/2019)

Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017 vide Notification No. 05/2019 – Central Tax dated 29th January, 2019. Government of India Ministry of Finance (Department of Revenue) [Central Board of Indirect Taxes and Customs] Notification No. 05/...

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CBIC defines jurisdiction of Joint Commissioner (Appeals) under GST

Notification No. 04/2019–Central Tax [G.S.R. 64(E)] (29/01/2019)

Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) vide Notification No. 04/2019 – Central Tax dated 29th January, 2019. Government of India Ministry of Finance (Department of Revenue) [Central Board of Indirect Taxes and Customs] Notification No. 04/2019 – ...

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