Expert Knowledge, Straight from Practitioners.

Changes in GST introduced by Notifications and circulars issued on 23/04/2019

Summary of Changes in GST introduced by Notifications and circulars issued on 23/04/2019 S. No. Notification & Circular Summary 1 Notification No.- 20/2019-CT Seeks to make Third amendment, 2019 to the CGST Rules. 2 Notification No.- 21/2019-CT Seeks to notify procedure for quarterly tax payment

Apr 25, 2019

Cant make E-way bill if GST returns are not filed

Cant make E-way bill if GST returns are not filed Quantum of non filing of returns to fall in this provision Rescue from this default consequences on non -filing of return Cant make E-way bill if GST returns are not filed Now you

Apr 25, 2019

Amendment to Real Estate In GST

You can download the PDF of Amendment to Real Estate In GST by clicking the image below Key Definitions Apartment shall have the same meaning as assigned to it in clause (e) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16

CA Venu Gopal Gella

Apr 24, 2019

AAAR of global reach education #intermediary 1

AAAR of global reach education Facts of the case Argument by the applicant Observation of authority AAAR of global reach education: The appellant already tried the AAR of west Bengal. Where the observation was against the applicant.The west Bengal authority after hearing the applicants

Apr 24, 2019

All you need to know about interest in GST

When Interest can be levied in GST? Section 50 of CGST Act provide for the levy of interest in GST. This section contains three subsections: Interest for late payment of amount of Tax: (1) Every person who is liable to pay tax in accordance with

PPT on GST Audit & Annual Return

Download the full PPT on GST Audit & Annual Return by clicking the below image:- GST Act envisages three types of audits:- First, mandatory audit if turnover exceeds the Rs. 2 crores [U/s 35(5)]. Second, special audit if complexities are involved in the calculations [U/s

CA Pankaj Aggarwal

Intermediary service in GST with relevant cases

Latest update The Government has Clarified via Circular No. 159/15/2021-GST dated 20th September 2021 that an intermediary service provider is a person who arranges or facilitates (Ancillary supply) the main supply & For Example – MS enterprises want to sell their Machinery for this purpose

Section 50 of GST Act | Interest on ‘Gross’ or ‘Net’ Tax Liability | Telangana High Court

I am sharing with you all a synopsis on the very recent ruling of Hon’ble Telangana High Court on the issue of payment of interest on ‘Gross Tax Liability’ or ‘Net Tax Liability’ under the GST laws. You can download the pdf of ” Section 50 of GST

CA Shivashish Karnani

PPT on Real Estate Taxation Scheme From April 2019

Download the full PPT on Real Estate Taxation Scheme From April 2019 by clicking the image below: CBIC issues notifications in March 2019 which related to a Real Estate Taxation Scheme. Important Terminologies Ongoing Project – Project started before 1st April 2019 subject to conditions

CA Vishal Poddar

Apr 22, 2019

Download PPT of GST Real Estate Amendments from 01.04.2019

Download the Full PPT of GST Real Estate Amendments by clicking the below image:- Agenda Current Indirect tax regime The effective rate of taxes on real estate sector before 1.4.2019 Amendments as brought out in rates for Developers w.e.f. 1.4.2019 Amendment in ITC provisions Issues

CA Gaurav Gupta

Apr 22, 2019

📋Income Tax Compliance

New format for form 16 by the employer

Download Full Pdf of New format for form 16 by the employer by clicking the image below G.S.R. 304(E).— In exercise of powers conferred by sections 200 and 203 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of

ConsultEase

Apr 19, 2019