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SEBI (Issue of Capital and Disclosure Requirements) (Fourth Amendment) Regulations, 2021

October 26, 2021 2358 Views 0 comment Print

These regulations may be called the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Fourth Amendment) Regulations, 2021.

Education Services provided are supply if employee-employer relation not established

October 25, 2021 1305 Views 0 comment Print

In re Rahul Goyal (GST AAR Rajasthan) In the instant case, the applicant intends to provide Educational and Training Services to its service recipient i.e. M/s Mentors Eduserv on the basis of section 13 of the agreement dated 10.02.2020. on gone through the section 13 of the agreement, we find that there is no establishment […]

AAR cannot give ruling on the basis of incomplete write up

October 25, 2021 663 Views 0 comment Print

We find that except write up provided by the applicant in respect of ‘the subject goods’, no other base is there to classify these goods. We further find that the write up provided by the applicant is incomplete and have no potential to prove ‘the subject goods’ as essential parts of Railway or locomotives or otherwise.

GST payable on Service of repairs & maintenance of vehicles used for sewage

October 22, 2021 3216 Views 0 comment Print

In re M. F. Associates (GST AAR Uttar Pradesh) Que-1 Whether providing the service of repairs and maintenance of vehicles used for sewage and waste collection, treatment and disposal and other environmental protection services provided to Local Authorities would be covered by Sl. Nov. 3 of Notification No. 12/2017- Central Tax(Rate) dated June 28, 2017, […]

Cabinet approves 3% over existing rate increase in DA of Govt employees

October 21, 2021 465 Views 0 comment Print

Cabinet approves release of an additional instalment of Dearness Allowance to Central Government employees and Dearness Relief to Pensions, due from 01.07.2021. An increase of 3% over the existing rate of 28% of the Basic Pay / Pension. This will benefit about 47.14 lakh Central Government employees and 68.62 lakh pensioners. Impact on the exchequer […]

RBI directs inclusion of ‘Sikkim State Co-operative Bank Ltd.’ as Scheduled Banks

October 21, 2021 1452 Views 0 comment Print

Reserve Bank of India hereby directs the inclusion of ‘Sikkim State Co-operative Bank Ltd.’ in the Second Schedule to the Reserve Bank of India Act, 1934 as Scheduled Bank.

Provisional attachment after expiry of one year breaches Section 83 provisions of CGST Act

October 21, 2021 2880 Views 0 comment Print

Formative Tex Fab Through Its Partner Ratan Kumar Saraf Vs State of Gujarat (Gujarat High Court) HC held that continuing the attachment after completion of one year is violative of provisions of Section 83 of the CGST / GGST Act, 2017. HC held that State cannot insist on continuing with something which is impermissible under the law. HC […]

India is exporting strictly Non GMO rice to World

October 21, 2021 567 Views 0 comment Print

It may be clarified that there is no commercial variety of GM rice in India, in fact the commercial GM cultivation of rice is banned in India. There is no question of export of GM rice from India.

How to view and download Form GSTR-2B?

October 19, 2021 69771 Views 1 comment Print

Manual > Viewing Form GSTR-2B How can I view and download Form GSTR-2B? Form GSTR-2B is an auto-drafted ITC statement which will be generated for every registered person on the basis of the information furnished by his/her suppliers in their respective Form GSTR-1 & Form GSTR-5 and ITC received through Form GSTR-6. The statement will indicate availability of […]

Prevention of Sexual Harassment at Workplace (POSH)- An Act of Awareness

October 18, 2021 14421 Views 0 comment Print

1. Introduction As we are all aware that the contribution of working women is significantly increasing day by day across the globe. There is no denying that women are considered as the backbone of society which can be seen in all types of organizations. Therefore, women have been seen in every field whether it would […]

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