In the present case, all the documents were accompanied the goods, details are duly mentioned which reflects from the perusal of the documents. Merely of none mentioning of the vehicle no. in Part-B cannot be a ground for seizure of the goods. We hold that the order of seizure is totally illegal HIGH COURT OF… Read More »
GST Audit format Here is the brief Summary of GST audit format as per GST Act of India. CA Certificate Formats under GST Act ICAI indirect tax Committee has issued the issued a set of various draft ‘ Certificates under GST Law (SGST/ CGST Acts)‘, with a list of checkpoints to be reviewed by Chartered Accountants before issuing… Read More »
Anti Profiteering example in GST Anti Profiteering example in GST of Car dealer Anti Profiteering example in GST Comparative rates of pre-GST and post-GST tax on the model of car purchased by the applicant which are given in Table ‘A’ below:- TABLE ‘A’ Duty/Tax/Cess Pre-GST Rate (%) Post-GST Rate (%) Excise Duty (S. No. 285… Read More »
Maharashtra Intra state E way bill The E-way bill system would be applicable from May 25, 2018 instead of May 31, 2018 in the State of Maharashtra for intra-State movement of goods. Refer Notification No. 15D/2018-State Tax and Notification No 15C/2018–State Tax Maharashtra : No intra state Eway Bill upto Rs. 1 lakh w.e.f 01.07.18 : Notification… Read More »
HIGH COURT OF KERALA Alukka Gold Palace v. State Tax Officer P.B. SURESH KUMAR, J. W.P. (C) NO. 35333 OF 2017 APRIL 6, 2018 Harisankar V. Menon, Smt. Meera V. Menon and Smt. K. Krishna, Advs. for the Petitioner. JUDGMENT 1. On account of a mistake committed by the petitioner during 2009 in providing the PAN number of another firm… Read More »
Works Contract service of maintaining railway tracks taxable at 18% GST: AAR AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Sreepati Ranjan Gope & Sons, In re VISHWANATH AND PARTHA SARATHI DEY, MEMBER CASE NUMBER 06 OF 2018 MAY 3, 2018 ORDER 1. The Applicant, stated to be an enlisted contractor engaged by the Railways for maintenance work of railway… Read More »
E-way Bill under GST E-Way Bill under GST View Price and Buy Click to order Publisher: Bharat law publications (2018) ISBN-10: 9351395952
Input Service Distributors :Free Study Material Free Study Material on Input Service Distributors Input Service Distributor in GST : Analyis Input service Distributors can file GSTR 6 for August 2017 to January 2018 GST Tip :- Rules for ISD (Input Service Distributor) for Distributing ITC GST Tip : Input Service Distributor can’t Pass on all GST… Read More »
Casual Taxable Person in GST : Free Study Material Free Study Material on Casual Taxable Person in GST Casual taxable person in GST : Analysis GST on Casual Taxable Persons ; Video Tutorial Circular No 71/45/2018 GST dated 26.10.2018 : Clarification on GST Registration and Advance Tax Payment of casual taxable person GST returns by… Read More »
Pure Agent in GST : Free Study Material Here we have compiled Free Study material on Pure Agent in GST Pure Agent Concept in GST : Analysis Pure Agent under GST : Analysis by TaxHeal Relevant CGST Rules 2017 on Pure Agent in GST Relevant Rules are Covered in CHAPTER IV DETERMINATION OF VALUE OF SUPPLY of… Read More »