Table of Contents Timeline – Payment of Interest on Net Cash Liability – GST1. 31st GST Council Meeting held on 22nd December 2018 – 2. 31st GST Council Meeting held on 22nd December 2018 3. Press Release – 22.12.20184. THE FINANCE (NO. 2) ACT, 20195.
Table of Contents Interest on Net Cash LiabilityThe proviso to Section 50(1)Retrospective or Prospective: Story so farOur viewRead the Copy: Interest on Net Cash Liability Amendment to Section 50 notified w.e.f. 01.09.2020 Section 100 of Finance Act inserting a proviso to Section 50(1) has been notified
Instruction To, All Principal Chief Commissioner/ Chief Commissioner (Customs, CGST & Central Excise) All Principal Commissioner/ Commissioner (Customs, CGST & Central Excise) Pr. ADG/ ADG DRI (Adjn)/ DGGI (Adjn) All Commissioner (Appeals) (Customs, CGST & Central Excise) Subject: Revised guidelines for the conduct of personal hearings in the
MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 24th August 2020 G.S.R. 526(E).—In exercise of the powers conferred by section 135 and sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules
MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 24th August 2020 G.S.R. 525(E).—In exercise of the powers conferred by sub-section (1) of section 467 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following further amendments in Schedule VII to
In this article we will discuss about Aadhaar Authentication Procedure while applying for New Registration on GST Common Portal. Aadhaar authentication has been mandated w.e.f 21/08/2020, at the time of taking new registration on the common portal. N/N 62/2020-CT brings an amendment to CGST Rules,
Table of Contents Detailed Analysis of GSTR 9 and GSTR 9CRequirement of AuditOutward SupplyOverview of GSTR 9Details of GSTR 9Outward SuppliesWalkthrough of GSTR9 outward suppliesRelated Topic: Errors in Generating or Downloading GSTR-9C JSON File and their ResolutionRead & Download the Full Copy in pdf: Detailed
Table of Contents Case Covered:Facts of the Case:Observations of the Court:The decision of the Court:Read & Download the Full Decision in pdf: Case Covered: M/s. Formative Tex-Fab Versus State of Gujarat Facts of the Case: The facts giving rise to this writ application may be
Table of Contents Online Information Database Access And Retrieval: OIDARRegistration: OIDARRegistration Process [Key Points]: OIDARPlace of supply for OIDARSupply of OIDAR Services through an IntermediaryLiability for Paying TaxFiling of ReturnsGSTR-5A –Table SummaryLate Fees for Delay in GSTR-5AFAQ: OIDAR Question 1. Who is required to be
Table of Contents Input Service Distributor (ISD)Definition –Non-Applicability of ISD –Manner of Distribution of Credit by ISD –Availment of ITC by Input Service DistributerConditions to be fulfilled by ISD to Distribute ITCProcedure for distribution of input tax credit by Input Service Distributor: Mandatory Registration as
