In this article, author has analysed and gathered together all the exemptions which are for Government related Services provided to or by central government, state government or union territory or local authority or a government entity or governmental authority. Also, various definitions of the terms used under these exemptions are produced herein.
Employees’ State Insurance Corporation (ESIC) during its 183rd Meeting held yesterday under the chairmanship of Shri Santosh Kumar Gangwar, Minister of State for Labour & Employment (I/C) has taken several significant decisions to improve its delivery of medical services and other benefits to workers.
Khaitan Chemicals and Fertiliser (GST AAR Madhya Pradesh) Authority is of the view that based on the detailed reading and understanding of Section 97 of the CGST Act, an application for Advance Ruling can only be made to determine the ‘liability to pay tax’ on any goods or services or both. Therefore, no application can […]
It is hereby informed that due to Local Elections in the State of Kerala certain centres of Foundation Examination have been shifted to new examination venue(s), as per details given below.
It is notified for general information that, due to unavoidable circumstances, the Chartered Accountants Foundation Examination, Paper – 1, Principles and Practice of Accounting scheduled to be held on 8th December 2020, from 2 PM to 5 PM (IST) stands rescheduled.
Vide announcement of ICSI issued on 4th December 2020, the Institute has allowed students to take OPT-OUT from December, 2020 exam session to June, 2021 exam session.
What is e-invoicing? e-invoicing refers as per Rule 48(4) of CGST Rules, notified class of registered persons have to prepare invoice by uploading specified particulars of invoice (in FORM GST INV-01) on Invoice Registration Portal (IRP) and obtain an Invoice Reference Number (IRN) Notified persons: A registered person, other than an SEZ unit*, Insurance Company, […]
Whether CA in Practice is allow to do trading under F&O segment ? As per Clause 11 of Part 1 of the First Schedule of The Chartered Accountant Act, 1949 A Chartered Accountant in Practice shall be deemed to be guilty of professional misconduct if he engaged in any business or occupation other than profession […]
The incidents of the Shaheen Bagh agitation are still fresh in the minds of the general public. Yet another situation is developing which may cause even greater damages to the public and private properties and the economy of the nation and also aggravate the already ongoing threat of the contagious pandemic COVID 19 effects. Seemingly […]
Attention is drawn to ECA Circular No. 3/1999-2000 dated 10th January, 2000 and OM No.11/2004 dated 26th July, 2004 whereby it has been stated that the RAs would hand over the cases to the investigating agencies with the prior approval of Headquarters.
