In re Mayank Jain (GST AAR Maharashtra) Question 1) Whether the Marketing services to he supplied by the Applicant under the Foreign Immigration Advisor to the Consultant Manager constitutes a supply of Support services classified under SAC 99S5 or Intermediary service classifiable under SAC 9961 /9962 or any other heading? Answer :- The services to be […]
In re M/s Nexture Technologies Private Limited (GST AAR Maharashtra) The issue before us is in respect of classification of goods manufactured by the applicant. namely: Plastic handle for motor vehicle doors (including lever handle); Plastic fittings for such for motor vehicle’s doors such as Bracket, Housing, Bracket housing, Gasket, Stator; and Glove box locking. […]
Appellant in this case was actually involved in the business of the company and he formed this company along with his family members in order to venture into a new business apart from the profession of chartered accountancy. The Appellant did indulge in the business without the permission of the Council. He was, therefore, rightly held guilty of professional misconduct by the Board of Discipline.
Mechanism for redressal of difficulties faced by taxpayers due to technical glitches on the portal www.mahagst.gov.in. of the Maharashtra Goods and Services Tax Department
Registration Process of Multi modal transport operator. Transportation is an integral part of delivering goods from suppliers to customers. Every Company, Firm or Proprietary Concern, either engaged in the business of Shipping, or freight forwarding in India or abroad need to get registered under the Multimodal Transportation of Goods Act, 1993. This Act manages the […]
Article Analyses Section 230– Power to Compromise or Make Arrangements with Creditors and Members and Section 231– Power of Tribunal to enforce Compromise or arrangement of the Companies Act, 2013. Section 230– Power to Compromise or Make Arrangements with Creditors and Members. Notified Date of Section: 7/12/2016- Effective Date: 15/12/2016 230. […]
Brief Steps : Lower TDS Deposited Declaration Due to various reasons there could be a reduction in TDS deduction in the current period as compared to the deduction made in the previous period. In that case Centralized Processing Cell (TDS) has enabled deductor to share relevant reasons for Lower Deduction and/or Lower Payment. Below are […]
1. Important Information to raise request for TDS Refund. Deductor can apply for TDS refund from FY 2007-08 onwards. It is mandatory to register digital signature on TRACES to submit the Refund Request PAN of Deductor should be same as per TAN Master and TRACES profile and should be non blank. A refund request consists […]
Important Information on OLTAS Challan Correction OLTAS Challan Correction is the functionality provided by TDSCPC to the deductor for correction of the Unclaimed and Matched Challans . Assessing Officer approval is not required if OLTAS Challan Correction is made through website for change in the following fields mentioned below : Financial Year- Y. can be […]
Input Tax credit (GST) Can not be denied to recipient for default on part of the supplier- Delhi High Court issued notice to UNION OF INDIA. Delhi HC issues notice in writ petition challenging Section 16(2)(c), second proviso to Section 16(2)(d) and proviso to Section 16(4) of Central Goods and Service Tax Act, 2017 (CGST Act);
