Compliance A Ready Reckoner Comprehensive Charts for Indirect Tax and Direct Tax Compliances Indirect Tax (GST Compliance) GSTR-3B (As per Rule 61(5) of CGST Rules 2017) IF TURNOVER MORE THAN RS. 5 CRORE TAX PERIOD DUE DATE LATE FEES NO INTEREST* INTEREST RATE @ 9%
Notification No. 70/2019 – Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection(i)] Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 70/2019 – Central Tax New Delhi, the
GST Implications on Association of Apartment Owners I. Preamble : These days the concept of ‘Association of Apartment Owners’ is gaining lot of importance to facilitate the upkeep of the residential project which a Builder has developed as a Group Housing Complex. These housing complexes in the
Rule 144 of the CGST Act Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such person in accordance with the provisions of clause (b) of
Demystifying The Interpretation of ‘A Proviso’ Compendium • The proviso is generally not used but is resorted to providing conditions on riders to the main provisions. • The proviso qualifies the generality of the main section or clause by inserting an exception and take out
Case Covered: M/s Gr Infraprojects Limited Versus Union of India Order: The petitioner herein has sought to challenge the notification dated 09.10.2019 under Annexure-4, issued by the Ministry of Finance, Government of India introducing sub-rule (4) to Rule 36. Learned Counsel for the petitioner submits
Rule 162 of the CGST Act – Procedure for compounding of offences.- -(1)An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. (2)
Rule 161 of the CGST Act – Continuation of certain recovery proceedings.- Rule 161 of the CGST Act The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25. Go To Rule 160 Go To Rule 162 Format
Rule 160 of the CGST Act – Recovery from company in liquidation Rule 160 of the CGST Act provides for the issuance of form GST DRC -24. It is required to be issued by the commissioner to the liquidator. Text of the Rule 160 of
Rule 159 of the CGST Act – Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein,
