To include the ‘Adjustment of negative liability of previous tax period’ for Reverse Charge and supplies under Section 9(5) of GST Act and other than Reverse Charge and supplies made under Section 9(5) of GST, the Central Board of Indirect Taxes and Customs (CBIC) has revised Table ...
So, to help the readers understand everything more about Section 248 (5) of the Companies Act 2013 or Section 560 of the Companies Act, 1956, we have written this new article: All about MCA Struck-Off Companies in 5 Questions. Another article that we covered in April is Form RFD-11: ...
Such details to be uploaded in the online form for cancellation of registration which is to be filled in services section by logging into GST portal. Reply Bharat April 8, 2018 at 6:34 pm In GSTR 1 Table 12 HSN wise summary, should I give both, interstate as well as Intrastate sell v...
Orders issued pursuant to Section 80 of the GST Act, which deals with the payment of taxes in instalments, are not subject to GST appeals. These orders are specific to the payment structure and do not involve dispute resolution through appeals. It is important to be aware that the provision...
Under GST, there are variousGST return forms, which taxpayers can use to file GST returns online. All these forms are required to be e-filed as per the GST return filing process laid down in the GST return rules section of the GST Act. Each of the GSTR form have a different purpose ...
Section 1.Short title, extent and commencement. Section 2.Definitions. CHAPTER II – ADMINISTRATION Section 3.Officers under this Act. Section 4.Authorisation of officers. Section 5.Powers of officers. Section 6.Authorisation of officers of central tax as proper officer in certain circumstances. ...
Section 129 of the CGST Act, 2017 says that things that are transported against the law can be held or taken away. The owner of the goods can pay the fine and tax, which is the full amount of tax that should be paid on those 100% goods, to get them back. The owner of the goods...
The GSTN will soon enable metal scrap dealers to register for Tax Deducted at Source (TDS) under Section 51 of the GST Act. The GSTN department has issued a significant advisory regarding the automatic population of eligible input tax credit (ITC) for domestic supplies in GSTR-9/9C. Starti...
Section 75-10 is concerned with calculating the margin for “the supply”. The term “taxable supply” is defined in s 9-5 of the GST Act and the term “supply” is defined in s 9-10(1) of the GST Act. The “supply” is to be identified pursuant to s 9-10(1). Applying the...
Gem Registration Registration Under Shop & Establishment Act LLP /Partnership/Proprietorship Registration Director Identification Number (DIN) Tax Deduction Account (TAN) Registration Conversion of the Company Nidhi Company Registration Section 8/ OPC RegistrationAccounting...