Section 107 CGST Act 2017 [ Section 107 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 107 CGST Act 2017 explains Appeals to Appellate Authority and is covered in Chapter XVIII -Appeals and Revision [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES… Read More »
Section 106 CGST Act 2017 [ Section 106 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 106 CGST Act 2017 explains procedure of Authority and Appellate Authority and is covered in Chapter XVII -Advance Ruling [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES… Read More »
Section 105 CGST Act 2017 [ Section 105 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 105 CGST Act 2017 Explains powers of Authority and Appellate Authority and is covered in Chapter XVII -Advance Ruling [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES… Read More »
Section 104 CGST Act 2017 [ Section 104 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 104 CGST Act 2017 Explains advance ruling to be void in certain circumstances and is covered in Chapter XVII -Advance Ruling [Note : CGST Act 2017 also known as CENTRAL GOODS… Read More »
Section 103 CGST Act 2017 [ Section 103 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 103 CGST Act 2017 Explains applicability of advance ruling and is covered in Chapter XVII -Advance Ruling [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT,… Read More »
Section 102 CGST Act 2017 [ Section 102 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 102 CGST Act 2017 explains rectification of advance ruling and is covered in Chapter XVII -Advance Ruling [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT,… Read More »
Section 101 CGST Act 2017 [ Section 101 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 101 CGST Act 2017 explains Orders of Appellate Authority and is covered in Chapter XVII -Advance Ruling [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented… Read More »
Goods and Service Tax Law and Practice Paperback – 2017 by Dr. Sanjiv Agarwal (Author), Sanjeev Malhotra (Author) A Section-wise Commentary to the GST Acts, 2017 Incorporating : The Central Goods And Services Tax Act, 2017 The Integrated Goods And Services Tax Act , 2017 The Union Territory Goods And Services Tax Act, 2017 Goods And… Read More »
Announcement of Disciplinary Sanctions from the Office of Professional Responsibility Announcement of Disciplinary Sanctions from the Office of Professional Responsibility The Office of Professional Responsibility (OPR) publishes all disciplinary actions in the Internal Revenue Bulletin (IRB). Published sanctions include censure, suspension or disbarment from practice before the Internal Revenue Service. The below listed individuals have recently been… Read More »
Revenue Ruling 2017-11 provides various prescribed rates for federal income tax purposes including the applicable federal interest rates, the adjusted applicable federal interest rates, the adjusted federal long-term rate, the adjusted federal long-term tax-exempt rate. These rates are determined as prescribed by § 1274. The rates are published monthly for purposes of sections 42, 382,… Read More »