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Mistake of two digits of vehicle no. in invoice & E-way bill is typographic error

February 14, 2020 23637 Views 0 comment Print

As per the facts in hand it appears that the mistake of two digits while entering vehicle no in invoice and E-way bill is a typographic error and may be treated as a minor one.

Penalty imposed ignoring updated e-way bill is unsustainable

February 14, 2020 1218 Views 0 comment Print

On Dutt S/o Shri Bal Krishan Vs ACST&E-cum-Proper Officer (GST Appellate Authority, Himachal Pradesh) It appears that there is no dispute regarding quantity of goods and further all concerns documents were placed before the proper officer. It is a fact that The E Way bill for the goods in question was generated at 09:43 pm […]

Classification of Roof Mounted AC Package Unit for passenger coaches

February 14, 2020 837 Views 0 comment Print

In re Prag Polymers (GST AAR Uttar Pradesh) Classification of Coach Work like Roof Mounted AC Package Unit for passenger coaches? In the instant case, we observe that the ‘Roof Mounted AC Package Unit’ would be manufactured by the applicant, strictly as per the specification and design provided by the Indian Railways (RD SO) and […]

Savings Account & Appendix-III – Amendments to procedural rules

February 14, 2020 4947 Views 1 comment Print

S.B. Order 12/2020 F.No.116-12/2016-SB Government of India Ministry of Communication Department of Posts (F.S. Division) Dak Bhawan, New Delhi-110001 Dated :- 14/02/2020 To, All Head of Circles, Addl. Director General, APS, New Delhi Subject:- Amendments to procedural rules relating to Savings Account and Appendix-III in POSB(CBS) Manual in the light of recent changes circulated vide […]

Senior Citizen’s Savings Schemes – Amendments to procedural rules

February 14, 2020 5637 Views 0 comment Print

Amendments to procedural rules relating to Senior Citizen’s Savings Schemes in POSB(CBS) Manual in the light of recent changes circulated vide SB Order 13/2019 dated 18.12.2019.

NSC/NSC-VIII – Amendments to procedural rules

February 14, 2020 3564 Views 0 comment Print

MoF(DEA) has revised many statutory rules relating to different National Savings Schemes which were circulated vide SB order 13/2019 dated 18.12.2019. The competent authority has now approved to change relevant procedural rules and issue corrections slips of POSB(CBS) Manual [circulated vide SB Order No.9/2018 dated 17.7.2018j.

Flat Transparent Sheet Glass (Quality Control) Order, 2020

February 14, 2020 2331 Views 1 comment Print

(1) This Order may be called the Flat Transparent Sheet Glass (Quality Control) Order, 2020. (2) It shall come into force with effect from 17.08.2020.

Guidelines for initiation of Section 7A inquiries under EPF Act

February 14, 2020 20538 Views 3 comments Print

Section 7A of Employees’ Provident Funds & Miscellaneous Provisions Act, 1952 provides for quantification of amount due from any employer under any provision of this Act and Schemes framed thereunder. The amount so quantified is recovered in accordance with the procedure prescribed under various provisions of the Act. EPF has issued a notification on 14th […]

E-Invoice System User Manual for Tax Payers

February 13, 2020 11934 Views 2 comments Print

1. Introduction 1.1 Background The GST Council has approved introduction of ‘E-invoicing’ or ‘electronic invoicing’ in a phased manner for reporting of business to business (B2B) invoices to GST System, starting from 1st January 2020 on voluntary basis. Since there was no standard for e-invoice existing in the country, standard for the same has been […]

Companies (Issue of Global Depository Receipts) Amendment Rules, 2020

February 13, 2020 3459 Views 0 comment Print

(1) These rules may be called the Companies (Issue of Global Depository Receipts) Amendment Rules, 2020. (2) They shall come into force on the date of their publication in the Official Gazette.

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