Where an assessment order not in tuned with the law laid down by a binding precedent, it would amount to an error apparent on the record for the purpose of invoking rectification under section 154.
Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts vide Notification No. 03/2019 – Integrated Tax dated 29th January, 2019. Provided that the aggregate value of such supplies, […]
Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017. Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71) were mentioned in Serial No. 151 of Annexure to Rule 138 but after amendment in Rules same are mentioned in Serial No. […]
CBIC notifies applicability of IGST (Amendment) Act, 2018 with effect from 1st day of February, 2019 vide Notification No. 01/2019 – Integrated Tax Dated 29th January, 2019. Government of India Ministry of Finance (Department of Revenue) [Central Board of Indirect Taxes and Customs] Notification No. 01/2019 – Integrated Tax New Delhi, the 29th January, 2019 G.S.R. […]
CBIC notifies applicability of GST (Compensation to States) Amendment Act, 2018 with effect from 1st day of February, 2019 vide Notification No. 1/2019 — Goods and Services Tax Compensation Dated 29th January, 2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 1/2019 — Goods and Services Tax Compensation New Delhi, the 29th January, 2019 […]
CBIC notifies applicability of UTGST (Amendment) Act, 2018 with effect from 1st day of February, 2019 vide Notification No. 1/2019 – Union Territory Tax Dated 29th January, 2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 1/2019-Union Territory Tax New Delhi, the 29th January, 2019 G.S.R. 74(E). – In exercise of the […]
Rescinds notification No. 8/2017-Central Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts. W.e.f 01.02.2019, section 9(4) to be applicable only for specified class of registered persons; Original section omitted for trade facilitation and substituted with amended section. The class of […]
Seeks to rescind notification No. 8/2017-Union Territory Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts vide Notification No. 01/2019 – Union Territory Tax (Rate) Dated 29th January, 2019 Government of India Ministry of Finance (Department of Revenue) [Central Board of […]
Seeks to rescind notification No. 32/2017-Central Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts vide Notification No. 01/2019 – Integrated Tax (Rate) dated 29th January, 2019
Format of Statement of Information required to be upload with onetime return DPT-3 For Disclosure Of Details Of Outstanding Money Or Loan Received By A Company But Not Considered As Deposits In Terms Of Rule 2(L)(C) Of The Companies( Acceptance Of Deposits) Rules, 2014 as amended vide Companies (Acceptance of Deposits) Amendment Rules, 2019
