In the Notification No. 25/2012 – Service Tax, dated the 20th June, 2012, in the opening paragraph, in entry 34, in the proviso, for the word, brackets, and letter clause (a), the words, brackets and letters clause (a) or clause (b) shall be substituted.
These regulations may be called Insolvency and Bankruptcy Board of India (Advisory Committee) Regulations, 2017. (2) These regulations shall come into force on the date of their publication in the Official Gazette.
Question no. 1: Will GAAR be invoked if SAAR applies? Answer: It is internationally accepted that specific anti avoidance provisions may not address all situations of abuse and there is need for general anti-abuse provisions in the domestic legislation. The provisions of GAAR and SAAR can coexist and are applicable. as may be necessary, in the facts and circumstances of the case.
Last date of filing of online/hard copy of third quarter return for the year 2016-17, in Form DVAT-16, DVAT-17 and DVAT-48 along with required annexure/enclosures extended to 13/02/2017.
In order to address any conflict arising out of aforesaid provisions of listing of a stock exchange on any recognised stock exchange, other than itself, and also to ensure effective compliance with the applicable laws, it has been decided that:
The principal notification no. 96/2008-Customs, dated the 13th August, 2008 was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 590(E), dated the 13th August, 2008 and was last amended by notification No. 67/2016-Customs, dated the 31st December, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 1198 (E) dated the 31st December, 2016.
Export Policy of sandalwood against Sl. No. 182 to 187, Chapter 44 of Schedule 2 of ITC(HS) Classification of Export & Import Item has been amended to bring clarity for export of specified categories.
There are several methods for identifying Non-filers and Stop-filers of ST-3 Returns. Directorate General of Systems has taken steps to send bulk mails to Non-filers and Stop-filers of ST-3 Returns, so that they actively participate in the filing.
It is the responsibility of CBEC to adequately support all such Central Excise / Service Tax assessees in their migration to GST. For this purpose, I would urge all Chief Commissioners to personally arrange to have special GST MIGRATION SEVA KENDRAS in their Zonal Headquarters/Commissionerates /Divisions.
The Certificate of Incorporation shall be issued by the Registrar in Form No.INC-1 1 and the Certificate of Incorporation shall mention permanent account number of the company where if it is issued by the Income-tax Department
