Table of Contents GST – Key Changes AnalysisAmendment in Section 31 [Tax invoice]Services – the Time limit to issue an invoiceAmendment in Section 51 [Tax deduction at Source]Relaxation in the issuance of TDS certificateIT Act – Specific provision for fake invoicingNew provisionDownload the copy: GST
Table of Contents New GST return is live on the portal: How to set the profile and select type of return?Annex:1 of New GST return:Table-3A. Supplies made to consumers and un-registered persons (Net of debit and credit notes)Table-3B. Supplies made to registered persons (other than those
Table of Contents E-INVOICE – NEW ERA UNDER GSTBUDGET SPEECH: GSTE – INVOICE: GLOBALLYDownload the copy: E-INVOICE – NEW ERA UNDER GST BUDGET SPEECH: GST ▪ The electronic invoice is another innovation wherein critical information shall be captured electronically in a centralized system. It will be
Table of Contents Chapter I Certificate under Section 18(1)(a) of the CGST ActManagement’s responsibility for the Statement:Practitioner’s responsibility:Opinion:Restriction on UseCheckpoints for the Chartered Accountant –Download the copy: Chapter I Certificate under Section 18(1)(a) of the CGST Act Independent Practitioner’s Certificate under the State Goods and
Nowadays we continuously are getting information that so and so person is arrested due to the fake invoice/fraudulent ITC etc. QUESTION before the Hon’ble Court does they have the power to ARREST prior to adjudication. Although there are judgments in this regards wherein it is
Table of Contents Case covered:Facts of the case:Text of Section 234(F):Observation of the court:The judgment of the court:Download the copy: Case covered: K.Nirai Mathi Azhagan Versus Union of India Facts of the case: The petition filed under Article 226 of the Constitution of India praying
Table of Contents Case covered:Facts of the case:Download the copy: Case covered: TIMES HEAVEN CLUB PVT. LTD. Versus UNION OF INDIA Facts of the case: A lot of notices are being sent by way of mail as well as in hard copy with regards to
Table of Contents PLACE OF SUPPLY OF GOODS AND SERVICESPart 1 – Place of Supply of Goodsa. Section 10(1)(a): Supply involves the movement of goods.b. Section 10(1)(b): Where goods are delivered by the supplier to the recipient but at the instruction of a third
A thread of CBIC tweets for interest recovery on gross amount: A hue and cry were there in business people and consultants over the collection target of 46k crores of interest by CBIC. Many experts feel that the charge of interest on the gross amount
Table of Contents Stay given by the Hon’ble GHC against recovery of interest u/s.50 of the GST ActCase covered:Oral Order:Download the copy: Stay given by the Hon’ble GHC against recovery of interest u/s.50 of the GST Act Case covered: M/s AMAR CARS PRIVATE LIMITED VERSUS
