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FAQ’s on TCS in GST issues by CBIC
FAQ’s on TCS in GST issues by CBIC Q. 1 What is Electronic Commerce? Ans: As per Section 2(44) of the CGST Act, 2017, electronic Commerce means the supply of goods or services or both, including digital products over digital or electronic network. Q.2 Who is
Notification No. 54/2018 – Central Tax
Notification No. 54/2018 – Central Tax Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 54/2018 – Central Tax New Delhi, the 9th October 2018 G.S.R……(E). – In exercise of the powers conferred by section 164
Notification No. 53/2018 – Central Tax
Notification No. 53/2018 – Central Tax Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 53/2018 – Central Tax New Delhi, the 9th October 2018 G.S.R……(E). – In exercise of the powers conferred by section 164
Legality of Document Signed through DSC
Legality of Document Signed through DSC A document executed by the electronic signature is a validly executed document under the Information Technology Act, 2000 (“IT Act”). The rationale for the view has been set out hereinbelow. Section 2(ta) of the IT Act defines an electronic
Services To Foreign University Not Export But Taxable Under GST
Services To Foreign University Not Export But Taxable Under GST Since there was confusion prevalent on the issue of taxability of such services and whether such services can be considered as export of service or not, M/s Global Reach Education Services Pvt. Ltd. sought an
New FAQs on E-way bill
New FAQs on E-way bill The department has issued the new FAQs e-way bill for the changes to be updated from 1st October 2018. Following are the new FAQs on E-way bill: What should I do if I don’t have ‘Transporter Id’ but want to
GST TDS – At a glance
GST TDS – At a glance Section – 51 of CGST Act Effective Date: 01.10.2018. Let us go through some the GST TDS and have a glance over: What Section Says: Persons notified vide Notification No. 33/2017 – Central Tax, shall be liable to deduct
TDS provision under GST
TDS provision under GST The concept of TDS is a simple concept incorporated under GST with the intent to tap the possible chances of revenue leakage and Prevent Tax Evasion. Under the Scheme, the recipient deducts tax at the notified rate from the payment due
S N PanigrahiCircular No. 66/40/2018-GST
Circular No. 66/40/2018-GST Circular No. 66/40/2018-GST F. No. 354/314/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, 26th September 2018 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax
Standard Operating Procedure of TDS under GST
Standard Operating Procedure of TDS under GST The Standard Operating Procedure of TDS under GST is published by the department. Introduction: The concept of Tax Deduction at Source (TDS) was there in the erstwhile VAT Laws. GST Law also mandates Tax Deduction at Source (TDS) vide
Updates in E-Way Bill Form
Updates in E-Way Bill Form The new updates in E- Way Bill (EWB) generation form and is to be released on 1st of Oct. 2018. The purpose of this document is to communicate the taxpayers and transporters the latest changes with screen shots and make
Newly introduced Provisions of TDS under GST Law
Newly introduced Provisions of TDS under GST Law Newly introduced Provisions of TDS under GST Law will be in effect. At the advent of Not. No. 50/2018 – Central Tax Dated 13.09.2018.Newly introduced Provisions of TDS under GST Law will be in effect. At the advent of Not.