Section 114 of Mizoram GST Act 2017 ( Section 114 of Mizoram GST Act 2017 explains Financial and administrative powers of State President and is covered in Chapter XVIII : APPEALS AND REVISION ) Financial and administrative powers of State President 114. The State President shall exercise such financial and administrative powers over the State Bench and Area Benches of… Read More »
Section 113 of Mizoram GST Act 2017 ( Section 113 of Mizoram GST Act 2017 explains Orders of Appellate Tribunal and is covered in Chapter XVIII : APPEALS AND REVISION ) Orders of Appellate Tribunal 113. (1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks… Read More »
Section 112 of Mizoram GST Act 2017 ( Section 112 of Mizoram GST Act 2017 explains Appeals to Appellate Tribunal and is covered in Chapter XVIII : APPEALS AND REVISION ) Appeals to Appellate Tribunal 112. (1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the Central Goods and Services Tax… Read More »
Section 111 of Mizoram GST Act 2017 ( Section 111 of Mizoram GST Act 2017 explains Procedure before Appellate Tribunal and is covered in Chapter XVIII : APPEALS AND REVISION ) Procedure before Appellate Tribunal 111. (1) The Appellate Tribunal shall not, while disposing of any proceedings before it or an appeal before it, be bound by the procedure laid… Read More »
Section 89 of Mizoram GST Act 2017 ( Section 89 of Mizoram GST Act 2017 explains Liability of directors of private company and is covered in Chapter XVI : LIABILITY TO PAY IN CERTAIN CASES ) Liability of directors of private company 89. (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax, interest or… Read More »
Section 66 of Mizoram GST Act 2017 ( Section 66 of Mizoram GST Act 2017 explains Special audit and is covered in Chapter XIII : AUDIT ) Special audit 66. (1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the nature and… Read More »
GST Concept & Status INTRODUCTION: The introduction of Goods and Services Tax on 1st of July 2017 was a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax, the aim was to mitigate cascading or double taxation in a… Read More »
Announcement 9th January 2018 Exemption(s) from appearing in a paper(s) or Group of CA Exams, under the New Scheme of Education and Training w.e.f. May 2018 examinations. New Scheme of Education of the CA course, has been implemented with effect from 1st July 2017. The Examinations at various levels under the New Scheme of Education and… Read More »
The Institute of Chartered Accountants of India [Set up by an Act of Parliament] Post Box No. 7112, ‘ICAI BHAWAN’, Indraprastha Marg New Delhi– 110002 IMPORTANT ANNOUNCEMENT 9th January, 2018 No. 13-CA (EXAM)/M/2018: In pursuance of Regulation 22 of the Chartered Accountants Regulations, 1988, the Council of the Institute of Chartered Accountants of India is pleased… Read More »
Circular No 01/2018 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi, the 10th of January, 2018 Order under section 119 of the Income-tax Act, 1961 Subject: Processing of income-tax returns under section 143(1) of the Income-tax Act which were filed in Forms ITR-1 to 6 &… Read More »