Law firms with annual billings of $1 million or more are required to register as taxable persons under the Goods and Services Tax Act. This article discusses the legislative provisions with special relevance to the practice of law and the GST treatment of legal services.Lim, Charles Aeng ...
A GST practitioner is a government whether central or state, appointed person to handle all the tax-related activities on behalf of the taxpayer and business firms. The person appoints is liable for fresh registration under GST and applying for any amendment and cancellation of registration. He is...
3. A graduate or postgraduate degree or its equivalent examination, having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force, or from a recognizes Foreign Uni...
While every effort has been made to ensure that this information is consistent with existing law and practice, should there be any changes, IRAS reserves the right to vary its position accordingly. © Inland Revenue Authority of Singapore All rights reserved. No part of this publication may be...
and the borrower on the other, amounts to a loan agreement. However, as there are two lenders together on the lender side, the borrower makes promises to two of them together, and therefore, the rights of any one of them is governed by the law relating to “joint promisees”. Given ...
E-Form MGT-7 Signing Limits - for Company Secretaries in Practice The ICSI has introduced limits on the number of E-form MGT-7 filings a Company Secretary in Practice can sign per financial year, effective from April 1, 2025. Here's a quick recap of the new restrictions and guidelines: ...
And it functions under the Ministry of Law and Justice and not the obvious looking Ministry of Finance. Back2Basics: What is a Finance Bill? A Finance Bill is a proposed legislation that is introduced by the government to implement the financial proposals of the Union Budget for the upcoming ...
It would be simpler for taxpayers to comply with the law if an electronic invoice that has been digitally signed and exchanged seamlessly between buyers and sellers through connectivity with the GST system. IRPs Simplify the Process of Auto-filling Details into Returns Furthermore, it will simplify...
law for CGST • Notifications/Circulars for IGST • Notifications/Circulars for SGST/UTGST • Case law for SGST/UTGST Malaysia • Abolishment of GST and introduction of the Sales and Services Tax regime New Zealand • Interim report of the Tax Working Group • Zero-rating of services...
Ders.: Law and Practice: Problems in Researching the History of Migration Controls, in: ders./Olivier Faron/Patrick Weil (Hrsg.): Migration Control in the North Atlantic World, New York/Oxford 2003, S. 301–315. Ders.: Nineteenth-Century German Citizenships: A Reconsideration, in: The ...