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Archive: 13 May 2019

Posts in 13 May 2019

Course on Mastering GST Sections Effortlessly with Memory Techniques!

November 28, 2024 4320 Views 0 comment Print

Simplify GST learning with memory techniques. Join live sessions, master CGST sections, and retain knowledge effortlessly. Register now for practical GST mastery!

GST Rates applicable for Hotel Accommodation and Restaurants

May 13, 2019 247215 Views 32 comments Print

We all know that GST rates for restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging, is 5%.

Clarification for form ADT-1 filed through GNL-2

May 13, 2019 8733 Views 1 comment Print

Companies which had filed Form no. ADT-1 through GNI,-2 as an attachment (by selecting ‘others’) during the period from 01.04.2014 to 20.10.2014 may file e-form no. ADT- 1 for appointment of Auditor for the period upto 31.03.2019 without fee, till 15.06.2019.

e-TDS/TCS Return Preparation / File Validation Utility wef 12.05.2019

May 13, 2019 8658 Views 0 comment Print

As per the Income Tax Department notification 36/2019 dated April 12 2019, the new format to furnish the Form 24Q Quarter 4 statement is applicable with effect from May 12, 2019 onwards. Please download the new version of RPU and FVU to prepare and validate the e-TDS statements. A. e-TDS/TCS Return Preparation Utility Version 2.7 […]

Creating, Paying Taxes & Filing of GSTR-4

May 13, 2019 2148 Views 0 comment Print

FAQs of filing of  GSTR-4 Q.1 What is Form GSTR-4? Ans: Form GSTR-4 is to be filed by taxpayers to provide summary of outward supplies, tax payable thereon etc. Such taxpayers are also required to report summary of import of services and supplies attracting reverse charge. Form GSTR-4 is to be filed by taxpayers who […]

TDS U/s. 194IA when Consideration to each transferor not exceeds Rs. 50 lakhs

May 13, 2019 5277 Views 0 comment Print

Where individual share of consideration paid towards immovable property purchase by four persons including the assessee amounted to less than Rs. 50 lakhs, the assessee was not liable to deduct tax under section 194IA of Income Tax Act, 1961 even if value of the property purchased under single sale deed was exceeding Rs. 50 lakhs.

Section 54EC Count Six month from additional stamp duty payment date: ITAT

May 13, 2019 2508 Views 0 comment Print

Date of transfer of property to compute the six-months period for the purpose of claiming deduction under section 54EC could not be taken from the date when the purchase agreement was registered because the transfer would complete after additional stamp duty to complete the process of registration was paid by assessee.

Litmus Test For Issue of A Valid Notice Under Section 148

May 13, 2019 2097 Views 0 comment Print

Advocate Akhilesh Kumar Sah PCIT Vs Nokia India Pvt. Ltd (Supreme Court of India) In PCIT vs. Nokia India Pvt. Ltd. [Civil Appeal No. 3450 Of 2019 (Arising out of S.L.P.(C) No.32222 of 2017), decided on 08.04.2019], appeal was filed against the final judgment and   order   dated   21.04.2017 passed   by   […]

Excel with Excel – Explaining Excel from a CA viewpoint

May 13, 2019 12939 Views 0 comment Print

Excel’s ‘Consolidate’ feature helps in consolidating data in worksheets (located in one workbook or multiple workbooks) into one worksheet. Even though this is predominantly used at the managerial level (say, for aggregating various financial figures from multiple branches), it can come handy to the Chartered Accountants as well.

No condonation for non-information of order by Ex-Staff

May 13, 2019 930 Views 0 comment Print

Vama Apparels (India) Pvt Ltd Vs ACIT  (Bombay High Court) Where assessee filed appeal before High Court with a delay of 507 days and sought condonation of delay stating that ex-employee of assessee who received order of Tribunal put it in his drawer and left company without informing anybody about such orders and it was […]

No Penalty for mere rejection of Sec 54F claim against tenancy right Sale

May 13, 2019 1119 Views 0 comment Print

The dispute between the Assessee and the Revenue was with reference to actual payment for purchase of the flat and whether when the Assessee had purchased one more flat, though contagious, could the Assessee claim exemption under Section 54F of the Act.

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