Table of Contents GST FAQ’s on real estate as released by CBIC:Q.1 What are the rates of GST applicable on the construction of residential apartments?2. What is an affordable residential apartment?3. What is an on-going project?4. Does a promoter or a builder has option to
This presentation on Changes in Income Tax Returns AY 2019-20 has been prepared for academic use only for sharing knowledge on the subject. Change in e-filing mode Compulsory e-filing w.e.f. AY 2019-2020, only individuals with age > 80 years can now file paper return in
Following is the book about Bhutan GST. It covers all major portions related to Bhutan GST. 1. Basics of indirect taxation Taxes are typically a key source of revenues for Governments across the world. Taxes can be ‘direct’ taxes or ‘indirect’ taxes. 1.1 Direct Tax
Now all the entries that were auto-filled in relevant fields of different tables of Form GSTR-9A, based on filed Form GSTR-4, would be auto-populated in the respective sheets in the Offline tool. Next, you need to add or edit table –wise details in the worksheet,
Table of Contents Introduction: GST annual return case studies1. When Actual GSTR 3b and GSTR 1 data is same and reported in same year Issue:2. When Actual GSTR 3b and GSTR 1 data is same but reported in next year.3A. When actual
ITC 01 When to use? Section 18(a): Normal registration: In case of new registration is the taxpayer takes registration within 30 days from the date when he becomes liable. he will be eligible to take the input tax credit on inputs in stock, in
I am sharing with you all an important ruling of Gujarat High Court in the case of M/s GARDEN SILK MILLS LTD (R/Special Civil Application No. 7397 of 2018), in which the respondent revenue (proper officer) is directed to re-credit the amount of refund rejected to the Electronic
Dear Colleagues, good morning to all of you. I have received messages from our friends about to prepare notes on GSTR 9A, GSTR-9, and GSTR-9C after modified to the forms. So, I am preparing notes on the above subject from today onwards on a daily
Whether charitable activities are a business? The charitable activities are not leviable to tax. But this is important that the activities should be charitable in real. The first test to decide upon is whether the activities of the entity will fall in definition of business
Download the full Notes on GST for Builders and Developers by clicking the image below. Table of Contents Statutory provisions in respect to the construction of complexResidential Complex –Single Residential Unit –Definitions of terms usedAFFORDABLE RESIDENTIAL APARTMENTAPARTMENT BOOKED ON OR BEFORE 31-3-2019APARTMENTPROJECTPROMOTER Statutory provisions in
