Notification No. 69/2019 – Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)] Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 69/2019 – Central Tax New Delhi, the
Table of Contents Compliance A Ready Reckoner Comprehensive Charts for Indirect Tax and Direct Tax CompliancesIndirect Tax (GST Compliance)GSTR-3B (As per Rule 61(5) of CGST Rules 2017) IF TURNOVER MORE THAN RS. 5 CROREGSTR-3B IF TURNOVER UPTO RS. 5 CRORE (CATEGORY 1*)GSTR-3B FOR TURNOVER UPTO
Notification No. 70/2019 – Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection(i)] Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 70/2019 – Central Tax New Delhi, the
Table of Contents GST Implications on Association of Apartment OwnersI. Preamble : II. Sale of Apartment by Builder : III. Impact of RERA: IV. Common Areas and Facilities of the Project : V. Transfer of Common Area & facilities from Builder to AOA: VI. Formation of an AOA : VII. Functions
Rule 144 of the CGST Act Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of
Table of Contents Demystifying The Interpretation of ‘A Proviso’CompendiumThe proviso is an enacting provision?The FallacyThe Golden RuleThe function of the ProvisoImportant Excerpts of the foreign judgmentsThe relevance of ‘CASUS OMISSUS’The golden rules for construing wills, statutes, and, in fact, all written instruments. Read the Copy:
Table of Contents Case Covered:Order:Crux:Read the Copy: Case Covered: M/s Gr Infraprojects Limited Versus Union of India Order: The petitioner herein has sought to challenge the notification dated 09.10.2019 under Annexure-4, issued by the Ministry of Finance, Government of India introducing sub-rule (4) to Rule
Rule 162 of the CGST Act – Procedure for compounding of offences.- -(1)An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. (2)
Rule 161 of the CGST Act – Continuation of certain recovery proceedings.- Rule 161 of the CGST Act The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25. Go To Rule 160 Go To Rule 162 Format
Rule 160 of the CGST Act – Recovery from company in liquidation Rule 160 of the CGST Act provides for the issuance of form GST DRC -24. It is required to be issued by the commissioner to the liquidator. Text of the Rule 160 of
