New returns for composition dealers: Notification No. 20/2019 – Central Tax New Delhi, the 23rd April, 2019 introduced CGST (Third amendment rules). These rules have changed the returns to be filed by a composition dealer. In current regime a composition dealer files a quarterly return
Download the List of Amendments Notified by the Government on 23rd April by clicking the image below. Following are the amendments notified by the Government on 23rd April 2019: Utilization of ITC at the time of filing of return: The newly inserted rule 88A in
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
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
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
Table of Contents Latest updateMeaning of intermediary service in GST Regime:On the basis of the above definition we can say that:Impact on transaction if a service is an intermediary supply:How to determine the nature of intermediary service:Legal Jurisprudence on intermediary service in pre and post
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
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
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
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
