Dive into the Energy Conservation (Amendment) Bill, 2022 in India, exploring its provisions and implications. Learn about carbon credit trading, energy conservation codes for buildings, and the promotion of renewable energy. This legislation represents a crucial step toward improving energy efficiency, reducing consumption, and fostering sustainable practices.
Navigate through the GST provisions for demand and recovery under Sections 73 & 74. Understand the circumstances leading to tax recovery, penalties, and adjudication. Explore the prescribed forms for communication, summary of show cause notices, intimation of payments, and other crucial aspects of the recovery process. Stay compliant and informed with the relevant forms and procedures.
Explore the constitutional validity of conditions attached to the levy of GST on Royalty Collection Contractors. Delve into the analysis of Entry No. 65B of Notification No. 14/2018-Central Taxes (Rate) and understand the implications of the GST exemption for Excess Royalty Collection Contractors. Stay informed with insights and expert views on this matter.
Explore the impact of GST on the booming second-hand goods industry in India. Learn about the Margin Scheme, its purpose, and key FAQs. Discover how other countries tax second-hand goods transactions. Gain insights into registration, margin calculations, compliance, and more. Stay informed for proper legal interpretation and compliance in this dynamic sector.
Stay compliant with the Annual Compliance forms for FY 2022-23. Know the due dates for forms such as MSME-1, PAS-6, DPT-3, DIR-3 KYC, CRA-2, ADT-1, MGT-14, DIR-12, AOC-4, MGT-7/MGT-7A, and CRA-4. Ensure timely filing to avoid penalties. Stay informed about the latest changes and due date extensions.
Learn how Input Tax Credit (ITC) can be availed even when there is a mismatch in GSTR-2A/2B. Understand the procedure applicable for the financial year 2017-2018 & 2018-2019, covering scenarios such as GSTR-1 not filed, failed reporting, wrong reporting, and incorrect GSTN. Get insights into the process to claim ITC in case of discrepancies and the conditions to be fulfilled. Stay informed with the latest updates post the 48th GST Council meeting.
Discover how an unregistered person can claim a refund of GST paid on an under-construction property after the cancellation of an agreement with the builder. Learn about the issuance of credit notes and the process of filing a refund application under Section 54 of the GST Act. Stay informed on the latest updates post the 48th GST Council meeting.
Exciting news for E-commerce sellers! The recent GST Council meeting approved a proposal allowing unregistered suppliers to make intrastate sales through E-commerce platforms without mandatory GST registration. Explore the details, benefits for small businesses, and key amendments in E-commerce GST regulations.
Apeksha Gupta Sometimes there may be a mistake in any order passed by the Assessing Officer. In such a situation, mistake which is “apparent from the record” can be rectified under Section 154 within 4 years from the end of the financial year in which the order sought to be amended was passed. The word […]
1. The EPFO vide Circular dated 29 Dec 2022 lays down the eligibility criteria for employees seeking higher pensions under EPS 95 Scheme. The circular is issued to comply with the Supreme Court’s direction vide judgment pronounced on 04.11.2022 2. Para 44(ix) of the said judgment stipulated that the fund authorities shall implement the directives […]
