‘Income’ & ‘Expenditure’ Pertaining to Pre-Commencement Business Period: Whether Capital or Revenue? – An Insight for ‘Start-Ups’!! “To be curious is a good thing and to work towards satisfying ones’ curiosity is even better.”- Mayank Mohanka Introduction: The critical question concerning the nature and taxability of ‘income’ and ‘expenditure’ pertaining to the ‘pre-commencement business/commercial production’ […]
Last date for GSTR-3B – Notification No. 37/2019 –Central Tax dated 21st August, 2019- Last Date for filing GSTR-3B for the month of July, 2019 Extended to 22nd August, 2019 but it is extended to 20th September, 2019 for floods effected districts to Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha and Uttarakhand and for registered persons […]
1. Digital Signature Certificate (DSC) i. Digital Signature Certificate (DSC) must be PAN based and in format PKCS7. ii. DSC must not be corrupted. iii. DSC should be valid and must not have expired. 2. Pre-requisites for filing FORM GSTR – 9C. i. Prior filing of Annual Return GSTR-9 is mandatory. ii. Form GSTR-9C has […]
