Taxmann’s Professional’s Guide to GST by Abhishek A. Rastogi Price Rs 1995 Click to buy online Author : ABHISHEK A. RASTOGI Edition : 4th Edition (Revised & Reprint) 2018 Date of Publication : February 2018 ISBN No.:9789387702240 Binding : Paperback No. Of Pages : 1234 Weight (Kgs) : 1.225 View Contents of this Book Related Topic on GST Topic Click Link GST… Read More »
Section 2 of Tamil Nadu GST Act 2017 ( Section 2 of Tamil Nadu GST Act 2017 explains Definitions and is covered in CHAPTER 1 PRELIMINARY ) Definitions 2. In this Act, unless the context otherwise requires,— (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 (Central Act… Read More »
Section 5 of Tamil Nadu GST Act 2017 ( Section 5 of Tamil Nadu GST Act 2017 explains Powers of officers and is covered in CHAPTER II ADMINISTRATION ) [ Enforced with effect from 28-6-2017.] Powers of officers 5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge… Read More »
Section 4 of Tamil Nadu GST Act 2017 ( Section 4 of Tamil Nadu GST Act 2017 explains Appointment of officers and is covered in CHAPTER II ADMINISTRATION ) [ Enforced with effect from 28-6-2017.] Appointment of officers 4. (1) The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think… Read More »
Section 3 of Tamil Nadu GST Act 2017 ( Section 3 of Tamil Nadu GST Act 2017 explains Officers under this Act and is covered in CHAPTER II ADMINISTRATION ) [. Enforced with effect from 28-6-2017.] Officers under this Act 3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:— (a) Commissioner of… Read More »
Section 1 of Tamil Nadu GST Act 2017 ( Section 1 of Tamil Nadu GST Act 2017 explains Short title, extent and commencement and is covered in CHAPTER 1 PRELIMINARY ) Short title, extent and commencement 1. (1) This Act may be called the Tamil Nadu Goods and Services Tax Act, 2017. (2) It extends to the whole of the State… Read More »
GST News [ Part 169 ] Valuation FAQs : by CA Satbir Singh ! TaxHeal.com Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars GST Judgments GST… Read More »
CIRCULAR No. 2/2018 Dated 15.02.2018 25. Special provisions for computation of capital gains in case of joint development agreement. 25.1 Under the provisions of section 45 of the Income-tax Act, capital gain is chargeable to tax in the year in which transfer takes place except in certain cases. The definition of ‘transfer’ includes inter alia any… Read More »
CIRCULAR No. 2/2018 Dated 15.02.2018 24. Measures for promoting digital payments in case of small unorganized businesses. 24.1 The provisions of section 44AD of the Income-tax Act provide inter alia for a presumptive income scheme in case of eligible assesses carrying out eligible businesses. Before amendment by the Act, under this scheme, in case of an… Read More »
CIRCULAR No. 2/2018 Dated 15.02.2018 22. Increasing the threshold limit for maintenance of books of accounts in case of Individuals and Hindu undivided family. 22.1 Before amendment by the Act, the provisions of clause (i) and clause (ii) of sub-section (2) of section 44AA of the Income-tax Act casted an obligation on every person carrying on… Read More »