RBI/2020-2021/10 FIDD.MSME & NFS.BC.No.3/06.02.31/2020-21 July 2, 2020, The Chairman/ Managing Director/Chief Executive Officer All Commercial Banks (including Small Finance Banks, Local Area Banks, and Regional Rural Banks) All Primary (Urban) Co-operative Banks/State Co-operative Banks / District Central Co-operative Banks All-India Financial Institutions All Non-Banking Financial
Taxability of Plots Under GST As per Section 9 of the CGST Act, GST shall be payable on the supply of goods or supply or both. Section 2(52) defines goods to mean as “every kind of moveable property”. Section 2(102) defines “service” mean anything other
Table of Contents GST on Sale of Developed PlotRuling and observations Tattvam’s commentsSchedule III of the CGST Act Reliance on Narne Constructions Construction Services under Schedule II Deduction of landConclusion Read the copy: GST on Sale of Developed Plot The scheme of legislative powers under
Case Covered: M/s Raj quarry works The advance ruling of Gujarat Advance ruling authority in case of M/s Raj Quarry Works. Facts of the case The applicant is engaged in the business of mining activity on a plot of land leased from the Govt. of
Table of Contents Principle of Natural Justice 1) Introduction 2) Principles Of Natural Justice 3) Principles for issuing show cause notice 4) Conclusion Read the copy: Principle of Natural Justice Respected Member’s As we know that the basic motive of the principle of natural justice
The Central Board of Direct Taxes vide Notification No 38/2020 dated 26th June 2020 has empowered the employees who opt for new Concessional Tax Regime under Section 115BAC(5), to claim following allowances under Section 10(14) read with Rule 2BB of the Income Tax Rules, 1962
Circular No.30/2020-Customs To All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs & Central tax, All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive), All Principal Commissioners/ Commissioners of Customs & Central tax, Madam/Sir, Subject: Paperless Customs
Circular No. 31/2020-Customs All Pr. Chief Commissioner/ Chief Commissioner of Customs/ Central Tax, All Principal Director-General/ Director-General of Directorate General, All Pr. Commissioner/ Commissioner of Customs/ Central Tax, All Pr. ADG/ADG of Directorates. Madam/Sir, Subject:- Extension of validity of AEO certification for ease of renewal process
Table of Contents 1. When can Form GSTR-1 be filed as Nil?2. Who can file Nil Form GSTR-1? 3. Is filing of Form GSTR-1 as Nil return mandatory? 4. From when can I file Nil Form GSTR-1 for a tax period? About Filing Nil Form
Table of Contents Synopsis of Notifications And Due Dates Prescribed In GST1. Notification No. 37/2020-Central Tax dated 28.04.2020: 2. Notification No. 38/2020-Central Tax read with Notification No. 44/2020-Central Tax and Notification No. 48/2020-Central Tax dated 05.05.2020, 08.06.2020 and 19.06.2020 respectively: 3. Notification No. 40/2020-Central Tax
