‘Focus!’ shouted the teacher. Twenty pairs of eyes squinted even as their foreheads frowned, struggling to pay attention to a dull piece of historical information. Five minutes later, needless to say, some children were stifling their yawns, some doodling furtively on the chapter pages and some were having a hard time in keeping their eyes […]
In re Daicel Chiral Technologies (India) Private Limited (GST AAR Telangana) Q1. Whether the applicant is eligible to avail input tax credit of GST paid on payment of Lease Premium Charges (one-time charges) towards land lease for business purpose? Ans: No. the applicant is not eligible to avail input tax credit of GST paid on […]
In re M/s. Sushi Pet Nutrisciences (GST AAR Telangana) HSN Code and rate of tax in respect of supply of ‘poultry meal’. The product “poultry meal” is classifiable under Chapter Sub-Heading No. 2301 10 90 of the first schedule to the Customs Tariff Act, 1975 and the supply of the same attracts GST rate of […]
We find that providing diagnostic images is not equivalent to providing diagnosis, and the services by SHPL is not an independent establishments for providing diagnostic service.
As per Section 203 of The Companies Act 2013, Every listed company and every other companies having paid up share capital of rupees 10 crores or more shall have a whole time company secretary in their board.
CBIC extends due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore vide vide Notification No. 54/2020-Central Tax Dated 24th June, 2020. Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 54/2020-Central Tax New […]
CBIC provides relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers vide Notification No. 53/2020-Central Tax Dated 24th June, 2020. Ministry of Finance […]
CBIC provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020 vide Notification No. 52/2020-Central […]
CBIC notifies lowered interest rate for a prescribed time for tax periods from February, 2020 to July, 2020 for delayed filing of GSTR 3B vide Notification No. 51/2020-Central Tax Dated 24th June, 2020. Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 51/2020-Central Tax New Delhi, the 24th June, […]
CBIOC notifies Central Goods and Services Tax (Seventh Amendment) Rules, 2020 and amended Rules 7 of the CGST Rules 2017 with a new entry for Composition tax payers who are providing services will be taxed at rate of 6% (CGST – 3% & SGST/UTGST – 3%) vide Notification No. 50/2020-Central Tax Dated 24th June, 2020. […]
