Table of Contents Registration under GST Persons not liable to registration (Section 23):Procedure for registration (Section 25):Voluntary Registration:Other relevant points:-Registration procedure for Casual taxable person and Nonresident taxable person (Section 27):Amendment of registration (Section 28): Cancellation of registration (Section 29): Revocation on cancellation (Section 30):Download the copy: Registration
Table of Contents Valuation under GST SECTION 15: VALUE OF TAXABLE SUPPLY[RULE 27 TO RULE 35]Download the copy:Meaning of Pure Agent Valuation under GST SECTION 15: VALUE OF TAXABLE SUPPLY[RULE 27 TO RULE 35] As GST is payable as a percentage of the value of supply,
Table of Contents Time of Supply under GSTTIME OF SUPPLY OF GOODS UNDER FORWARD CHARGETIME OF SUPPLY FOR SERVICES UNDER FORWARD CHARGETIME OF SUPPLY UNDER REVERSE CHARGEResidual PointsTime of Supply in case of Change in Rate of Tax [Section 14]Download the copy: Time of Supply
Table of Contents Supply under GSTMeaning of goods [Sec. 2(52)]Meaning of services [Sec. 2(102)]Consideration [Sec. 2(31)]What is a supply under GST?Elements of SupplyActivities which shall be treated as neither supply of goods nor of Services1. SCHEDULE IIIClassification of supplyComposite Supply2)Mixed SupplyDownload the copy: Supply under
Table of Contents Input Tax Credit Reversal on Discount ReceivedDISCOUNT RECEIVED- ITC REVERSAL?Circular No. 877/15/2008-CX., dated 17-11-2008Circular No. 122/3/2010-S.T., dated 30-4-2010Judicial PronouncementIF SPECIFIC PROVISION FOR THE REVERSAL OF ITC ON GOODS SOLD AT PRICE LESS THAN PURCHASE PRICEDISCOUNTS GIVEN WITH OBLIGATION TO PASS ON THE
Do Companies Act, 2013, and Rules Empower The ROC to De-activate “DIN” of Any Director Which was Allotted Under Section 154 of The Companies Act, 2013 ?. In this article, an attempt has been made whether the ROC has power and jurisdiction to de-activate the
GSTR 2A Reconciliation Tool The wrong availment of ITC is illegal and could attract both heavy interest and penalty. It is always suggested to reconcile your GSTR 2A with your books as often as possible. There is no Excel tool in the market to reconcile
The Prohibition of Benami Transactions Act, 1988 1. Section 3 of the Prohibition of Benami Property Transactions Act, 1988 states that “no person shall enter into any benami transaction.” 2. What is a Benami transaction? According to section 2(9), “benami transaction” means – (A) a
PMT 09 effective from 21-4-2020 The forms to shift the tax deposited in one head to other is made effective. PMT 09 effective from 21-4-2020. The day when it was made effective on the portal. You can shift wrongly paid tax using it. Remember if
Revised Dates of Various Compliances or Payments under Income Tax Act Sr. No. Return/ Payment date Earlier Date Revised Date 1 Last date of Return filing for FY 2018-19 31st March 2020 30th June 2020 2 Investment/ Payments to claim Deduction for FY 2019-20 31st
