Rule 5 of the CGST Act – Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:- (a) he is neither a casual taxable person nor a non-resident taxable person;
Rule 4 of the CGST Act – Effective date for composition levy.- (1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the
Rule 3 of the CGST Act – Intimation for composition levy “(1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an
Table of Contents Public Company – Specimen Audit Report March 2020Report on the audit of the financial statementsOpinion [Heading to be changed in case of Modification of Opinion]OR (if the company follows Ind AS)OR (if company follows Ind AS)Basis for opinion [Heading to be changed
Rule 2 of the CGST Act – Definitions.- “In these rules, unless the context otherwise requires,- (a) ―Act‖ means the Central Goods and Services Tax Act, 2017 (12 of 2017); (b) ―FORM‖ means a Form appended to these rules; (c) ―section‖ means a section of
Table of Contents Private Company – Specimen Audit Report March 2020Report on the audit of the financial statementsOpinion [Heading to be changed in case of Modification of Opinion]Emphasis of MatterOther Matters [To be included only if applicable]Further to the continuous spreading of COVID -19 across
Table of Contents LLP – Specimen Audit Report March 2020Report on the audit of the financial statementsOpinion [Heading to be changed in case of Modification of Opinion]The basis for opinion [Heading to be changed in case of Modification of Opinion]Material Uncertainty Related to Going Concern
Rule 1 of the CGST Act – Short title and Commencement “(1) These rules may be called the Central Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 22nd June, 2017.” Go To Rule 2
Table of Contents Case Covered:Facts of the Case:Observations of the Court:The judgement of the Court:Read & Download the full Decision in pdf: Case Covered: Linde Engineering India Pvt. Ltd. Versus Union of India Facts of the Case: By this petition under Articles 226 of the
Table of Contents Revised Guidelines for International ArrivalsBefore Planning for Travel: Before Boarding During Travel On arrival Read the Copy: Revised Guidelines for International Arrivals Government of India Ministry of Health and Family Welfare Guidelines for international arrivals (in supersession of guidelines issued on the
