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Goods and Services Tax : Discover the structure, powers, and recent updates of the GST Council in India, including key decisions from the 53rd GST Council ...
Goods and Services Tax : Explore GST exemptions for educational institutions under Notification 12/2017(CTR) and case laws. Learn how these exemptions appl...
Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...
Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...
Goods and Services Tax : State directives needed to stop police from illegally checking invoices/e-way bills, hindering trade. Only GST officials have this...
Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...
Goods and Services Tax : Discover the latest API updates for E-Invoice and E-Way Bill systems, including interoperable services and new error codes for sea...
Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...
Goods and Services Tax : CBI arrests CGST Superintendent and Inspector in Solan, HP, for demanding and accepting Rs.8000 bribe, leading to searches and ong...
Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...
Goods and Services Tax : Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited's Abhivah...
Goods and Services Tax : Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax ...
Goods and Services Tax : Detailed analysis of GST AAAR Goas ruling on Chowgule & Company Pvt Ltd's appeal regarding IGST liability and unutilized ITC refun...
Goods and Services Tax : Explore the GST implications on one-time concession fees in the Goa Tourism Development Corporation Limited case. Detailed analysi...
Goods and Services Tax : Understand the ruling on GST input tax credit for demo cars used in business. Detailed analysis of the Sai Service Pvt. Ltd. case ...
Goods and Services Tax : Explore the integrated services of NIC-IRP e-invoice-1 and e-invoice-2 portals, launching on July 18th, 2024. Learn about seamless...
Goods and Services Tax : Explore CBIC achievements, updates, and recent cases in the July 2024 newsletter from the Ministry of Finance, Department of Reven...
Goods and Services Tax : GST rates on solar cookers, fire water sprinklers, parts of poultry-keeping machinery, pre-packaged agricultural produce and suppl...
Goods and Services Tax : Latest GST clarifications on services including Indian Railways, RERA, digital payments, insurance schemes, and accommodation serv...
Goods and Services Tax : Learn how exporters can claim refund of additional IGST paid due to price increases post-export. Details on application process an...
Amendment in section 51- Person in-charge included transporters: Section 51 which relates to the road side checking law has been amended so as to provide that the person incharge of goods shall also include the carrier of goods or agent of transport company or booking agency or any other bailee for transportation and in-charge or owner […]
Government need funds for various purposes like maintenance of law and order, health services, education etc. and for this obtains funds from various sources and out of which Mandi board also plays vital role, Which deals with levy of fees on agriculture produce but now Punjab Government has inserted new rule after rule 30-A i.e. 30AA which specifically deals with sale or purchase of any agriculture produce brought into the state of Punjab from outside.
Under section 86(1) Tax Deficiency means the difference between the tax properly payable by the person in accordance with the provision of this Act and the amount of tax paid by the person in respect of a calendar month.
In a series of articles on the analsyis of Punjab Value added Tax (Second Amendment) Act, 2013 this is a third article in which the major amendments under Punjab VAT Act, 2005 are discussed herebelow:
In continuation of my earlier article Analysis of major amendments under Punjab VAT (Second Amendment) Act, 2013 – Part-1 , here below the remaining provisions of the said Act are being discussed and analysed.
Developers of SEZ are engaged in construction and development of processing and non-processing zones and providing other utilities in SEZ. Also, units in SEZ may undertake construction or development activity.
The Punjab Value Added Tax (Second Amendment) Act, 2013 (Punjab Act No. 38 of 2013) has brought about major and very important changes under the Punjab VAT Act, 2005.
Applicability of audit under MVAT Act, 2002- To whom audit is applicable? As per Section 61(1) of the MVAT Act, 2002, audit is applicable to A dealer who is liable to pay tax and his turnover, either of sales or purchases, exceeds Rs. 60 Lakhs during the Financial Year A dealer who holds a Liquor license in Form PLL, BRL, E, FL or CL.
Reference No. sys/DP1 & RD/2013/1, Date: 21-Nov-13 Dealers are further directed that on the date of their appearance before the assessing authority they may bring proof of submission of up-to-date returns and payment of tax, if any.
All dealers whose refund claims are pending and their returns for the year 2009-10 onwards involve central sale/sock transfer against statutory forms are hereby directed to file information online for the pending statutory forms/declaration in Block R 10 of CST return Form 1 by 30th November, 2013 for the year 2009-10