false एंट्री पर कितनी पेनल्टी लगेगी नए बजट में? सिर्फ व्यापारी पर ही लगेगी या सहयोग करने वाले पर भी? false एंट्री क्या है? क्या सभी पर लगेगी या बुक्स मेंटेन करने वालों पर ही लगेगी? इस बार इनकम टैक्स एक्ट में आई इस नई
Table of Contents Purpose of this GuideGuidance:Criteria for corporate entities to qualify as Small Entity Criteria for non-corporate entities to qualify as Small Entity (a) Is the concentration of ownership and management limited to a small number of individuals?Guidance:(b) Is the entity engaged in
Table of Contents NOTICE INVITING COMMENTS ON THE CONSULTATION PAPER TO EXAMINE THE EXISTING PROVISIONS OF LAW AND MAKE SUITABLE AMENDMENTS THEREIN TO ENHANCE AUDIT INDEPENDENCE AND ACCOUNTABILITYA. Objective B. Background and rationale for the review C. Current regulatory Provisions:(D) Suggestions to overcome the
Table of Contents PROPOSED E-INVOICING SYSTEM A. What is an e-invoice?B. e-Invoice and Tax Department C. Other derived benefits of the introduction of e-invoice from GST perspective D. What type of documents are to be reported to the GST System?E. What will be the workflow
SC refused to interfere in the order of the Rajasthan high court In the matter of UOI vs Tax Bar Association, Hon’ble Supreme Court through its bench comprising of Hon’ble Justice R F Nariman & Hon’ble Justice Ravinder S Bhatt, at the outset, refused to
Table of Contents RULE 36(4) LEGAL VALIDITY & COMPLIANCERULE 36(4)CLARIFICATIONS BY CIRCULAR NO 123 DT 11/11/2019EFFECT OF COMPLIANCEISSUESELIGIBLE ITC AS PER 2AAGGREGATE YEAR TO DATE METHODULTRA VIRES?POWER TO MAKE RULES (SEC 164)SEC 16(1)SEC 16(2)Download the copy: RULE 36(4) LEGAL VALIDITY & COMPLIANCE Minutes of
Table of Contents Case covered:Facts of the case:Held:Download the copy: Case covered: Specsmakers Opticians Pvt Ltd. Facts of the case: 1. The applicant has stated that they import as well as locally procure Lenses, Frames, Sun Glasses, Contact Lenses as well as Reading Glasses,
GSTR 9,9C due date: Court initially said that govt has the right to extend or not to extend and since already extended, we would not like to interfere at this stage. On appraising court that people are facing lots of technical difficulties and that from
This is to inform all the members that Tax Bar Association have filed a WP in the nature of PIL against Union of India and others challenging the glitches in the GSTN portal and for extension of Due Date of Annual return GSTR 9 and
Table of Contents The format of GST ITC-04 amended vide Notification No. 39/2018 is updated on portalTable-4: Details of inputs/capital goods sent for job work Table-5A: Details of inputs/ capital goods received back from job workerTable-5B. Details of inputs/capital goods received back from job worker other than the
