जीएसटी भारत में ये भारत में जुलाई 2017 से लगने वाले जीएसटी की कहानी है और इसके मुख्य रूप से दो भाग है एक तो आप मान कर चलिए इतिहास है कि भारत में जीएसटी किस तरह से लगा और दूसरा जीएसटी लगने के बाद इससे जुडी समस्याएं क्या रही लेकिन इसके साथ कुछ सुझाव […]
A. BRIEF BACKGROUND OF AMENDMENTS 1. Section 2(114) of the Central Goods and Services Tax Act, 2017 before amendment made under Article 240 of the Constitution read as under; “Union territory” means the territory of— (a) the Andaman and Nicobar Islands; (b) Lakshadweep; (c) Dadra and Nagar Haveli; (d) Daman and Diu; (e) Chandigarh; and […]
Simplified GST Series- Returns/Section 37-40/CGST ACT 2017- Article discusses Section 37- Furnishing details of outward supplies, Section 38-Furnishing details of inward supplies, Section 39- Furnishing of GST returns and Section 40-First GST Return of /CGST ACT 2017-. Section 37- Furnishing details of outward supplies (1) Every registered taxable person, other than an input service distributor, […]
Article discusses Classification of Enterprises as Micro, Small and Medium Enterprises (MSME) W.E.F. 01.07.2020 as amended vide Notification S.O. 2119(E) dated 26th June 2020. (1) Criteria for Classification of Enterprises as MSME (2) Become MSME *Any person intends to establish a MSME may file Udyam Registration online in the Udyam Registration portal, based on self […]
In this Article, I shall discuss about the Classification of MSME, New MSME Classification criteria, Registration Procedure for new and existing enterprise and Benefits of MSME Registration. MSME registration shall be known as “UDYAM REGISTRATION” The MSME Notification passed on 26th June, 2020 will be effective from 1st day of July, 2020 and the link […]
Article explains Types of Indian visas, Conditions to be fulfilled for grant of a Business visa, Eligibility for a Business Visa, Duration of a Business Visa, Documents to be submitted along with application for a Business Visa, Conditions to be fulfilled for grant of an Employment visa, Other categories of foreign nationals eligible for Employment […]
It has been observed that CSR funds have been allocated to hospital or doctors for construction of hospital building or for their day to day OPD; while doctors are charging Rs 1000 to Rs 1500 per patient. Then, what is the public benefit arising out of CSR activity of this type ?
Withholding taxes u/s 195 in respect of transactions with Non-Residents has always been a bone of contention between Assessee and tax authorities. Though liability for deduction of TDS is clear in respect of some transactions like royalties, fees for technical services, interest etc.,
Recently CBDT has prescribed 4 more documents acceptable as ‘Proof of date of birth’ for PAN Application vide Notification No. 38/2015, Dated: April 10, 2015. After Considering this and earlier Notification we have compiled List of Documents acceptable as proof of identity, proof of address and proof of date of birth as per Rule 114 of Income Tax Rules, 1962, for individual and HUF applicants, Company, Firms, LLP, Trust etc.
Download Revised Form No. 49A in for Application for Allotment of Permanent Account Number for residents, Revised Form No. 49AA Application for Allotment of Permanent Account Number for Foreign Companies, Citizens and Foreign Entities as applicable from 16.05.2014.
