We all know that GST rates for restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging, is 5%.
Vama Apparels (India) Pvt Ltd Vs ACIT (Bombay High Court) Where assessee filed appeal before High Court with a delay of 507 days and sought condonation of delay stating that ex-employee of assessee who received order of Tribunal put it in his drawer and left company without informing anybody about such orders and it was […]
Semi-stitched Salwar/Churidar are liable to GST @ 5% [CGST-2.5% and SGST-2.5%], if the Sale Value is less than Rs. 1000/- per piece and @ 12% [CGST-6% and SGST-6%], if the sale value is more than Rs. 1000/- per piece.
Notification No. 21/2019-Customs (N.T./CAA/DRI) Principal Director General, Revenue Intelligence, hereby appoints officers mentioned in column (5) of the Table below to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on officers mentioned in column (4) of the said Table in respect of noticee(s) mentioned in column (2) of the said Table for the purpose of adjudication of show cause notice(s) mentioned in column (3) of the said Table, namely:-
DGFT had already issued instructions vide Trade Notice No 37/dated 02.11.2018 requesting all EPCS to upload the old valid and new RCMCS of all the exporters registered with them. As on 31 April, 2019, 32,060 valid RCMCs are available on DGFT’s data base. A statement of EPC-wise number of valid RCMCs is attached.
A. FAQs on Filing Reply or Taking Actions during General Penalty Proceedings u/s 125 of Central Goods & Services Tax Act, 2017. General Penalty: Q.1 When can a General Penalty be imposed on a taxable person? Ans: General Penalty can be imposed under Section 125 on a taxable person, when he/she contravenes any provisions of […]
FAQs on View and Download Accounting and Billing Software Q. 1. What is Accounting and Billing Software on the GST Portal? Ans. Accounting and Billing Software download functionality is made available for the Micro, Small and Medium Enterprises (MSMEs) having turnover less than Rs. 1.5 crores. This software allows a taxpayer to run his daily […]
As per CBDTs Notification 36/2019, dated 12th Apr 2019 the format of TDS statement in Form No. 24Q, Annexure – II has been revised. The notification shall come into force w.e.f. 12th May 2019. The revised Form 24Q, Annexure – II has brought certain changes with regard to the reporting of transactions while filing the […]
1. The Technical Report of Services Sector Enterprises in India, which was finalized under the 74thRound of National Sample Survey, was released recently by the National Sample Survey Office (NSSO). The survey utilized a sample of 35456 enterprises taken from the database of Ministry of Corporate Affairs (MCA) for the comprised out-of-survey units. The Report […]
Respondent had issued incorrect invoices while selling the above products to his recipients as he had incorrectly shown the base prices and had also compelled them to pay additional GST on the increased prices through the incorrect tax invoices which would have otherwise resulted in further benefit to the recipients.
