Section 194Q 206C (1H) Applicability w.e.f 01-July-2021 w.e.f 01-Oct-2020 Who (Deductor/Collector) Every Buyer whose turnover (Excluding GST) in Preceding F.Y. is More than Rs. 10 Crore (While Calculating this turnover value of goods and services both included) Every Seller whose turnover (Excluding GST) in
Table of Contents Aggregate Turnover In The Preceding Fy More Than Rs. 5 Crore (> Rs 5 Cr) {NN 18/2021-CT & NN 19/2021-CT Dt. 01.06.21}Aggregate Turnover In The Preceding FY up to Rs. 5 Crore (Filling Monthly GSTR 3B) {NN 18/2021-CT & NN 19/2021-CT
Analysis of TDS provisions as per Income Tax Act (“the Act” or “IT Act”) Salary Related – 192 AND 192A Section Nature of payment Payer Payee Rate Remarks 192 Salary Any person Employee (R or NR) Slab rate Note 1 192A Accumulated balance of a
Table of Contents 1. Relating To Real Estate –2. Other Changes as in Notification No. 02/2021 – Central Tax (Rate)3. Notification No. 01/2021 – Central Tax (Rate):4. NOTIFICATION No. 27/2021 – Central Tax – Changes to Rules relating to Rule 36(4), filing of returns by
With reference Notification, 15/2021-CT dated 18.05.2021, to blocking of GSTIN for e-Way Bill generation is now considered only for the defaulting Supplier GSTIN and not for the defaulting Recipient or Transporter GSTIN. Click on the notification for more details. Mode of transport Ship is
Table of Contents Interest Liability on the amount paid through Electronic Cash Ledger shall be applicable retrospectively from 01.07.2017Due Date of Filing of GSTR 1 (Other than QRMP)Interest on Delay in Payment through Electronic Cash LedgerReduced Late Fees for GSTR 3B- July 2017, Mar’21
Notification No. 27/2021 – Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 27/2021 – Central Tax New Delhi,
Notification No. 26/2021 – Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 26/2021 – Central Tax New Delhi,
Notification No. 25/2021 – Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 25/2021 – Central Tax New Delhi,
Notification No. 24/2021 – Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 24/2021 – Central Tax New Delhi,
