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Archive: 12 December 2019

Posts in 12 December 2019

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019- CBIC clarifies 9 Issues

December 12, 2019 3645 Views 0 comment Print

Section 124(2) provides for adjustment of any amount paid as pre-deposit at any stage of appellate proceedings or as deposit during enquiry, investigation or audit. However, an amount paid after issuance of show cause notice but before adjudication are not mentioned therein.

GST system limitations cannot be a justification to deny relief: HC

December 12, 2019 9834 Views 0 comment Print

Vision Distribution Pvt. Ltd. Vs Commisioner, State Goods & Services Tax & Ors. (Delhi High Court) Coming Heavily on GST Department/GSTN Delhi High Court held that The business activity in the country could not be expected to come to a standstill, only to await the Respondents making the GST system workable. The failure of the […]

National Savings Time Deposit Scheme, 2019

December 12, 2019 9003 Views 2 comments Print

There shall be four categories of time deposit accounts, namely, One-year account, Two-year account, Three-year account and Five-year account in which a deposit may be made for a period of one year, two years, three years and five years respectively.

Post Office Savings Account Scheme, 2019

December 12, 2019 8070 Views 0 comment Print

An account under Post Office Savings Account Scheme, 2019 may be opened by making an application in Form-1 by the following- a single adult, two adults jointly, a guardian on behalf of a minor, a guardian on behalf of a person of unsound mind, a minor who has attained the age of ten years, in his own name.

Kisan Vikas Patra Scheme, 2019

December 12, 2019 5691 Views 1 comment Print

Government notifies vide notification No. G.S.R. 920(E), new Kisan Vikas Patra Scheme, 2019 which comes into effect from 12th December 2019. Full text of ‘Kisan Vikas Patra Scheme, 2019’ Notification is as follows:- MINISTRY OF FINANCE (Department of Economic Affairs) NOTIFICATION New Delhi, the 12th December, 2019 G.S.R. 920(E).—In exercise of the powers conferred by […]

National Savings Certificates (VIII Issue) Scheme, 2019

December 12, 2019 6558 Views 0 comment Print

On an application to accounts office in Form-1, following types of accounts can be opened under National Savings Certificates (VIII Issue) Scheme, 2019 namely- (a) Single Holder Type Account; (b) Joint A- Type Account; and (c) Joint B – Type Account.

National Savings Recurring Deposit Scheme, 2019

December 12, 2019 5436 Views 1 comment Print

On an application in Form-1 to the accounts office, an account under National Savings Recurring Deposit Scheme, 2019 may be opened by-(a) a single adult; or (b) upto three adults jointly; (c) a guardian on behalf of a minor or a person of unsound mind; or (d) a minor who has attained the age of ten years, in his own name.

National Savings (Monthly Income Account) Scheme, 2019

December 12, 2019 4182 Views 0 comment Print

The account under National Savings (Monthly Income Account) Scheme, 2019 may be opened by making an application in Form-1 by-(i) a single adult; (ii) upto a maximum of three adults in joint names; (iii) a minor who has attained the age of ten years; (iv) a guardian on behalf of a minor or a person of unsound mind.

Overview on GSTR-9

December 12, 2019 7605 Views 1 comment Print

GSTR-9 It is an annual return which is to be filled by every registered person. It consists of Every transaction of particular financial year whether the transaction is related to supply made or received during the year under different tax heads like CGST, SGST & IGST. GSTR-9 is to be optional for the business whose […]

Senior Citizens’ Savings Scheme, 2019

December 12, 2019 10452 Views 1 comment Print

An individual fulfilling the following conditions may open Senior Citizens’ Savings Scheme account by making an application in Form-1 to the accounts office (i) who has attained the age of sixty years on the date of opening of the account; or

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