There are certain category of persons for whom registration under GST act is mandatory irrespective of their turnover limits as specified in Section 22 (i.e. Rs. 10 lakhs for special category states and Rs. 20 lakhs for others). These categories have to get register themselves on mandatory basis under GST act by virtue of Section […]
1. Who can file an appeal to the appellate authority a. Any aggrieved assessee under Sec 107(1); b. Department under Sec 107(2). 2. Time limit for filing an appeal a. Appeal by other person:- Within 3 months from the date of communication of the said decision or order c. Appeal by department:- Within 6 months […]
Budget 2016 has effected changes / New Provisions with effect from 01.06.2016 in respect of Tax Collected at Source (TCS) on Sale of Bullion, Jewellery, Motor vehicle and Sale in cash of any goods. In this Article Author has discussed such Changes and TCS Rate Chart WEF 01st June 2016 after considering Budget 2016 Amendments. […]
