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Clarification for Extension of Annual General Meeting
General Circular No. 28/2020 To All Regional Directors, All Registrar of Companies, All Stakeholders. Related Topic: Clarification on holding of annual general meeting (AGM) through video conferencing (VC) or other audiovisual means (OAVM) Subject: Clarification on Extension of Annual General Meeting (AGM) for
Notification No. 75/2020-Customs (N.T.)
Notification No. 75/2020-Customs (N.T.) G.S.R. (E). –In exercise of the powers conferred by section 157, read with sections 58A, 65 and 143AA of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations, namely: –
Download IGST Act with amendments till date
IGST – updated till date IGST Act with amendments: Updated till August 2020 Integrated goods & services tax aka IGST Act with amendments is provided here to download. IGST Act has very few provisions. Section 20 borrows most of the provisions from the CGST Act.
Government Notified New E-Commerce Rules
Government Notified New E-Commerce Rules G.S.R. 462(E).—In exercise of the powers conferred by sub-clause (zg) of sub-section (1) of section 101 of the Consumer Protection Act, 2019 (35 of 2019), the Central Government hereby makes the following rules, namely: – 1. Short title and
Circular No. 36/2020-Customs
Circular No. 36/2020-Customs To, All Principal Chief Commissioners/Chief Commissioners of Customs Principal Directors General/Directors General of Customs Principal Commissioners/Commissioner of Customs Subject: Procedure to be followed in cases of manufacturing or other operations undertaken in special warehouses under section 65 of the Customs Act-reg. Madam/Sir,
CBI arrested 4 GST officials for asking bribe
CBI arrested 4 GST officials for asking bribe. A complaint was made by a taxpayer. Allegedly they were asking bribe from the sanitizer manufacturers. Although he has deposited the difference of duty. Some days back it was clarified by the CBIC that the rate of
Notification No. 77/2020-Customs (N.T.)
Notification No. 77/2020-Customs (N.T.) [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 77/2020-Customs (N.T.) New Delhi, the 17th August 2020
Situs of Goods or accretion of goods in works contract whether relevant to determine the nature of Supply in case of Works Contract
Situs of Goods or accretion of goods in works contract whether relevant to determine the nature of Supply in case of Works Contract Introduction Though GST is destination-based tax but In a works contract, it is important to determine the point of origin from where
P&H HC in the case of Haryana Ayurvedic Drugs Manufacturers Association
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH. CWP No.11474 of 2020 Date of Decision:-11.08.2020 Haryana Ayurvedic Drugs Manufacturers Association(HADMA)……Petitioner. Versus Central Goods & Service Tax& Ors. ……Respondents. CORAM:- HON’BLE MR. JUSTICE JASWANT SINGH HON’BLE MR. JUSTICE ASHOK KUMAR VERMA Present:- Mr. Manik
Presumptive Taxation
Presumptive Taxation What Is Presumptive Dictionary meaning: “the act of believing that something is true without having any proof” Real purport of Presumptive taxation Nand Lal Popli vs. DCIT, ITA 1161-62/Chd/2013, dt. 14.06.2016 The first important term here is ‘deemed to be’, which proves that
GST on Stage and Contract Carriage
GST on Stage and Contract Carriage Exordium In GST law the taxation in the business of passenger transportation can be divided under following categories: a) Where entire vehicle is not used b) Where entire vehicle is used Where entire vehicle is used further divisions can
FAQs on E Invoice under GST
1. What is E invoicing? Rule 48(4) has been inserted vide N/N 68/2019- CT dt 13.12.2019 which amends the rules w.r.t E invoicing. ‘E-invoicing’ or ‘electronic invoicing’ is a system in which B2B invoices are authenticated electronically by GSTN for further use on the