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AAR cannot decide whether applicant can raise debit note for difference in rate of tax charged

May 31, 2021 888 Views 0 comment Print

In re The Travancore Mats & Matting Co. (GST AAR Kerala) The first question raised by the applicant is whether a debit note can be issued by the applicant for the difference of the rate of tax charged in the tax invoice as specified under section 34(3) of the CGST Act. The second question raised is […]

Guidelines for Near to Home COVID Vaccination Centres for Elderly & Differently Abled Citizens

May 28, 2021 378 Views 0 comment Print

Guidelines for Near to Home COVID Vaccination Centres (NHCVC) for Elderly & Differently Abled Citizens shared by Union Health Ministry with States/UTs. Community-based approach, vaccination sessions nearer to home e.g. at Community Centre, RWA Centre, Group Housing Society Centre, Panchayat Ghar, School buildings etc.

Containment measures for COVID- 19 extended upto 30th June, 2021

May 27, 2021 624 Views 0 comment Print

the undersigned hereby directs that Ministry of Home Affairs’ Order of even number dated 29th April 2021, to ensure compliance to the containment measures for COVID-19, as conveyed vide Ministry of Health & Family Welfare (MoHFW) DO No. Z.28015/85/2021-DM Cell dated 25th April 2021, will remain in force upto 30th June 2021..

Formation of new district in State of Karnataka – Assignment of Lead Bank Responsibility

May 27, 2021 705 Views 0 comment Print

The Government of Karnataka vide Gazette Notification No.RD/04/LRD/2019 dated February 08, 2021 had notified the formation of a new district in the State of Karnataka. It has been decided to assign the lead bank responsibility of the new district as under:

GST on Mats, Matting & Floor Covering of Coir backed by PVC, Rubber, Latex

May 26, 2021 4257 Views 0 comment Print

In re United Rubber Industries (GST AAR Kerala) Whether ‘Mats, Mattings and Floor Covering of Coir’, if backed by PVC, Rubber, Latex etc. would fall under Tariff Headings 5702, 5703 & 5705 at SI. No.219 of Schedule — I of Notification No.1/2017-CGST (Rate) dated 28.06.2017, within the 5% tax net, depending upon the respective manufacturing […]

Attachment cannot be at the cost of right to carry on Business/profession

May 26, 2021 1443 Views 0 comment Print

In the present case, Petitioner submits that Section 67 of CGST cannot be against the future receivables and prays for lifting of the impugned attachment, pending issuance of SCN and determination of tax liability. Madras High court held that attachment proceedings cannot be at the cost of right of provision under Article 19(1)(g) of the Constitution which provides right to practise any profession, or to carry on any occupation, trade or business.

New MCA Website MCA21 Version 3.0 Launched

May 25, 2021 2985 Views 0 comment Print

Minister of State for Finance and Corporate Affairs Shri Anurag Singh Thakur launches 1st Phase of MCA21 Version 3.0. Revamped website, e.Book, e.Consultation module and new email services deployed for better stakeholders’ experience introduced

CA students can complete Orientation Course/IT Training by 30.06.2021

May 25, 2021 2229 Views 0 comment Print

Completion of Orientation Course/IT Training by the students undergoing practical training on or before 30th June, 2021 instead of 31st May, 2021

Renting/Leasing of vacant land used for fish farming is exempt under GST

May 25, 2021 5229 Views 0 comment Print

In re Chellanam Grama Panchayath (GST AAR Kerala) Lease rent charged by Municipality / Panchayath for land i.e., water channel used for fish farming falls within the meaning of ‘services relating to rearing of all life forms of animals- by way of renting or leasing of vacant land’ eligible for GST exemption as per SI.No.54 […]

ICSI: Last date for payment of Licentiate fee in FY 2021-22 extended

May 25, 2021 1209 Views 0 comment Print

Institute with the approval of the Council had requested the Ministry of Corporate Affairs to consider extension in the last date for payment of Licentiate fee in FY 2021-22 from 30th June, 2021 to 30th September, 2021.

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