Ministry of Finance through Central Board of Indirect Taxes and Customs have notified, certain notifications vide number 30/2020 to 36/2020 dated 03rd April,2020 giving relaxation in lieu of upcoming GST Compliances. Same are summarized below for ease of reference: Notification 30/2020-CT: Relaxation to Composition Taxpayers & ITC u/r 36(4) Notification 34/2020-CT: Relaxation to Composition Taxpayers […]
After the GST regime is implemented and thereafter e-way bill has been made mandatory, there are many cases wherein vehicles carrying the goods are detained at behest of any sort of discrepancies in documents carried along with the goods. In this write-up we have tried to compile the necessary sections and rules wherein the law […]
‘works contract’ means a contract for carrying out any work which includes assembling, construction, building, altering, manufacturing, processing, fabricating, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property.
