Section 17(5) – Blocked Credits Some amendments have been made in the Sections 17(5)(a) and 17(5)(b) of CGST Act, 2017. The section 17(5) is the section for the blocked credit under GST. Changes regarding the same have been mentioned and analyzed below: 1. Comparison –
All about Surrender of DIN: Practical aspects Recently MCA has prescribed eForm DIR-3 KYC which needs to be filed annually by every DIN holder and non-filing or delayed the filing of which results in Penalty of Rs. 5000. In view of this surrender of DIN become very important by
MCA notifies issue and transfer of all shares in dematerialized form only by all unlisted Public companies The PIB has issued the press release on the Issue and transfer of all shares in dematerialized form. Only by all unlisted Public Companies. The Ministry of Corporate Affairs
MCA – In case of Two DIN While surrendering a DIN, a message from MCA surface with the following instruction. A DIN is to be surrendered in case of two DIN. If the person has two DIN in his name, he has to surrender one of his
GST late fee waiver scheme launched and GSTR1 filing date extended It has been observed that the number of taxpayers who have filed FORM GSTR-3B is substantially higher than the number of taxpayers who have furnished FORM GSTR-1. Non-furnishing of FORM GSTR-1 is liable to
Notification No. 48 /2018 – Central Tax Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 48 /2018 – Central Tax New Delhi, the 10th September 2018 G.S.R……(E).- In exercise of the powers conferred by section
Notification No. 47/2018 – Central Tax Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 47/2018 – Central Tax New Delhi, the 10th September 2018 G.S.R…..(E),– In exercise of the powers conferred by section 168 of the
Notification No. 46/2018 – Central Tax Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 46/2018 – Central Tax New Delhi, the 10th September 2018 G.S.R…..(E),– In exercise of the powers conferred by section 168 of the
Notification No. 45/2018 – Central Tax Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 45/2018 – Central Tax New Delhi, the 10th September 2018 G.S.R…..(E),– In exercise of the powers conferred by section 168 of
Notification No. 44/2018 – Central Tax Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 44/2018 – Central Tax New Delhi, the 10th September 2018 G.S.R……(E). – In exercise of the powers conferred by the second proviso
