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Project Imports (Amendment) Regulations, 2017

June 23, 2017 5526 Views 0 comment Print

In exercise of powers conferred by section 157 of Customs Act, 1962, CBEC hereby makes following regulations further to amend Project Imports Regulations, 1986, namely

Maharashtra GST: Geographical Jurisdiction of AC and STO

June 23, 2017 3885 Views 0 comment Print

Geographical Jurisdiction of AC and STO- Government of Maharashtra, hereby with effect from the 23rd June 2017 specifies the entire area comprised within the State or, as the case may be, the local area mentioned in column (4) of the Schedule appended hereto, to be areas over which the officers for the time being holding the respective posts

Maharashtra GST: Geographical Jurisdiction of Deputy Commissioner

June 23, 2017 2031 Views 0 comment Print

Government of Maharashtra, hereby with effect from the 23rd June 2017 specifies the entire area comprised within the State or, as the case may be, the local area mentioned in column (4) of the Schedule appended hereto, to be areas over which the officers for the time being holding the respective posts

Maharashtra GST: Geographical Jurisdiction of Joint Commissioner

June 23, 2017 1545 Views 0 comment Print

No. PWR-GST/2017/01/ADM-8.—In exercise of the powers conferred by sub-section (2) of section 4 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. ——- of 2017) (hereinafter referred to as State Tax Act ), the Government of Maharashtra, hereby with effect from the 23rd June 2017

Appeals Filed U/s. 10F of Companies Act 1956 cannot be condoned after 60 days

June 23, 2017 3792 Views 0 comment Print

In view of Companies Act, 1956 being a special statute and upon considering the language of section 10-F, in my view it is clear that the Company Court has no power to condone delay beyond the period of 60 days.

5 Point on GST for Small Business Persons

June 23, 2017 24765 Views 11 comments Print

If turnover is less than 20 Lac., No need to take GST Registration. However for North Eastern States, the limit is 10 Lac

Purchase of Sales Tax Exemption Certificate is Revenue Expense

June 22, 2017 993 Views 0 comment Print

In this appeal the only issue that is to be decided as to whether the CIT-A justified in holding that the purchase of sales tax exemption certificates is a revenue expenditure in the facts and circumstances of the case.

AO cannot tax Notional interest on interest-free advance if advance is made out of interest free funds

June 22, 2017 1437 Views 0 comment Print

Since assessee had not claimed any expenditure in its computation of income, there was no scope for dis allowance under section 14A as dis allowance under the section can be made only when deduction of certain expenditure is claimed.

Maharashtra Goods and Services Tax Rules, 2017

June 22, 2017 13977 Views 0 comment Print

No.MGST 1017/C.R.90/Taxation-1.— In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah.XLIII of 2017), the Government of Maharashtra hereby makes the following rules

230 Facilitation Centers Notified under West Bengal GST Act

June 22, 2017 1134 Views 0 comment Print

In exercise of power conferred upon me under the West Bengal Goods and Services Tax Rules, 2017, I hereby notify the following 230 Facilitation Centers for the purposes of the West Bengal Goods and Services Tax Ordinance, 2017 and rules framed there under.

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