Table of Contents Relaxations on GST Compliances due to COVID-19 outbreakDue dates for filing CMP-02 & ITC-03 NotifiedCondition for availing ITC up to 110% of that reflected in GSTR-2A relaxedGSTR-3B Interest Rates reduced and Late Fee waived w.e.f. 20.03.2020GSTR-1 Late Fee waived: Due dates for
Table of Contents ORDER IS COMMUNICATED ” WHAT IS EFFECT “REFUSED” “NOT AVAILABLE ”HOUSE LOCKED”, “NOT AVAILABLE” AND “UNCLAIMED”PRESUMPTION OF SERVICE OF NOTICE/ORDER IS REBUTTABLE.Download the copy: ORDER IS COMMUNICATED 1: The Division Bench of Gujarat High court in the case of Gujarat State Electricity Board
Table of Contents All about section 194 O of income tax act 1961Kindly find below detailed analysis of section:BackgroundApplicability:Deductor:Tax deduction rateExemption:Deeming provision:Important notes:DefinitionE-commerce operator:E-commerce participants:Conclusion: All about section 194 O of income tax act 1961 Finance Act 2020 introduces a new section 194O for deducting
Table of Contents Notification No. 36/2020 – Central TaxNote:Download the copy: Notification No. 36/2020 – Central Tax G.S.R…(E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-rule (5) of rule
Table of Contents Notification No. 33/2020 – Central TaxNote:Download the copy: Notification No. 33/2020 – Central Tax G.S.R…..(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of
Notification No. 35/2020 – Central Tax G.S.R…..(E).– In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated
Table of Contents Notification No. 34/2020 – Central TaxRelated Topic: What is CMP 08 ? How to handle negative liability and format of letter to depttNote:Download the copy: Notification No. 34/2020 – Central Tax G.S.R…..(E).— In exercise of the powers conferred by section 148 of
Table of Contents Notification No. 32/2020 – Central TaxNote:Download the copy: Notification No. 32/2020 – Central Tax G.S.R…..(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to
Departmental GST Audit 1. INTRODUCTION In the GST regime the assessee is required to self-assess his returns and determine tax liability. Therefore, a tax regime that relies on self-assessment has to put in place a robust audit mechanism to measure and ensure compliance of
Table of Contents Measures to facilitate trade during lockdown period – Section 143AA of customs act 1962( Circular no 17/2020 customs )Advice from the writer:Source: Measures to facilitate trade during lockdown period – Section 143AA of customs act 1962 ( Circular no 17/2020 customs )
