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GST on Services provided by Ordnance Factory Bhandara: AAAR

October 18, 2019 2862 Views 0 comment Print

In re Ordnance Factory (GST AAAR Maharashtra) Question: 1) Being a part of the Ministry of Defence, Government of India, whether our organization Ordnance Factory Bhandara is liable to pay GST on the following supply of services: – a) Liquidated damages deducted from the payments to be made to suppliers in case of delayed delivery […]

AAR cannot give ruling on issue pending with SGST Authorities

October 18, 2019 552 Views 0 comment Print

Since the question raised in the application is pending with SGST Authorities under the provisions of this Act, therefore as per proviso to section 98(2) of the Act the said application filed by the applicant is hereby not admitted.

Draft Patents (2nd Amendment) Rules, 2019

October 18, 2019 561 Views 0 comment Print

Draft Patents (2nd Amendment) Rules, 2019 to further amend the Patents Rules, 2003 which the Central Government proposes to make in exercise of the powers conferred by section 159 of the Patents Act, 1970, are hereby published as

Detention of conveyance in absence of discrepancy in E-Way Bill or Tax Invoice not sustainable

October 18, 2019 2526 Views 0 comment Print

When the conveyance in question was carrying the goods which were duly accompanied by documents and no discrepancy was found in connection therewith, there was no reason for the third respondent to confiscate the same. The impugned order of confiscation passed by the third respondent under section 130 of the CGST Act, therefore, cannot be sustained.

Foreign Exchange Management (Non-debt Instruments) Rules, 2019

October 17, 2019 87231 Views 0 comment Print

(1) These rules may be called the Foreign Exchange Management (Non-debt Instruments) Rules, 2019. (2) Save as otherwise provided in these rules, they shall come into force from the date of their publication in the Official Gazette.

A person cannot be treated as Principal Officer on Mere surmises & conjectures

October 17, 2019 9054 Views 0 comment Print

To treat any person as a Principal Officer, such person should be connected with the management or administration of the local authority/company or association or body. Such connection with the management or administration is the basis for treating any person as a Principal Officer.

Foreign Exchange Management (Debt Instruments) Regulations, 2019

October 17, 2019 24666 Views 0 comment Print

(1) These Regulations may be called the Foreign Exchange Management (Debt Instruments) Regulations, 2019. They shall come into force from the date of their publication in the Official Gazette.

ICSI Advisory on Payment of Exam related Fee through Canara Bank Challan

October 17, 2019 816 Views 0 comment Print

ATTENTION STUDENTS ! DECEMBER, 2019 SESSION OF EXAMINATIONS LAST DATE FOR SUBMISSION OF REQUEST FOR CHANGE OF EXAMINATION CENTRE / COMBINATION OF MODULE(S)/ MEDIUM & PRECAUTION TO BE TAKEN WHILE REMITTING THE FEE THROUGH CANARA BANK CHALLAN Please note that the facility for submission of change of Examination Centre / Combination of Module(s)/ Medium for […]

Companies (Incorporation) Eighth Amendment Rules, 2019

October 16, 2019 6039 Views 0 comment Print

MCA notifies Companies (Incorporation) Eighth Amendment Rules, 2019 on 16th October, 2019. Revised rule amends rule 8A, 25A and 28 of Companies (Incorporation) Rules, 2014. MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 16th October, 2019 G.S.R. 793(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 469 of the Companies Act, […]

HC passes Strictures against CGST Authority for gross abuse of power

October 16, 2019 3090 Views 0 comment Print

Prakashsinh Hathisinh Udavat Vs State of Gujarat (Gujarat High Court) It is the case of the petitioner that the aforesaid seizure of his car and mobile phones was made without following the provisions of section 67 of the GGST Act and rule 139 of the Central Goods and Service Tax Rules, 2017 (hereinafter referred to […]

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