Input Service Distributor (ISD) Definition – As per Section 2(61) of CGST Act,2017, Input Service Distributor means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a
Non-Resident Taxable Person (NRTP) (Section 2(77) Of CGST ACT) “Non-resident taxable person” means any person who ➢ Occasionally undertakes transactions ➢ Involving the supply of goods or services or both ➢ Whether as principal or agent or in any other capacity ➢ But who has
Date——————— To, Registrar of Companies, __________(Region/State) Subject: Application for the extension of Annual General Meeting Sir, The —–st Annual General Meeting of the members of the company in respect of the year ended on 31st March 2020 is required to be held on or before,
Draft Board Resolution for Extension of AGM – It is quite relevant at this time. Many Companies are unable to hold an AGM on time. A company can extend the AGM. Thus a board resolution to extend the date is required. The draft Board Resolution
GSTR-3B: FAQ Table Summary Details of GSTR-3B 3.1 Details of Outward Supplies and inward supplies liable to reverse charge Nature of Supplies Taxable Value Integrated Tax CGST CGST (a) Outward taxable supplies (other than zero-rated, nil rated and exempted) (b) Outward
Casual Taxable Person (CTP) (Section 2(20) of CGST Act) Casual Taxable person means a person who Occasionally undertakes transaction involving the supply of goods or services or both In the course or furtherance of business Whether as a principal, agent or in any other capacity,
Notification No. 81/2020-Customs (N.T.) MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 21st August 2020 No. 81/2020-Customs (N.T.) G.S.R. 521 (E).—In exercise of the powers conferred by section 156 read with section 28DA of the Customs Act, 1962 (52 of 1962), the Central Government
Notification No. 62/2020–Central Tax MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 20th August 2020 No. 62/2020–Central Tax G.S.R. 517(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017
Case Covered: Dhruv Krishan Maggu Versus Union of India Facts of the Case: The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. The present writ petition
What is income from House Property? The total income is divided into five heads for taxability. Income from Salary Income from house property Income from business & profession Income from Capital gains Income from other source Out of these heads income from house property is
