Daily Archives: December 21, 2018

CAG Empanelment of Chartered Accountant Firms/LLPs for 2019-2020

By | December 21, 2018

Empanelment of Chartered Accountant Firms/LLPs for the year 2019-2020 OFFICE OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA 9, DEEN DAYAL UPADHYAYA MARG, NEW DELHI – 110124 Empanelment of Chartered Accountant Firms/LLPs for the year 2019-2020 Online Applications are invited from Chartered Accountant firms/LLPs who desire to be empanelled with the office of the Comptroller… Read More »

GST on Supply , not on nature of transport ,No Eway bill required for transportation of used personal effect (New Car Purchased) : HC

By | December 21, 2018

We do not understand how the State could take a contention that if the car had been driven into the State of Kerala from the U.T. Of Puthuchery; then there could not have been a detention under Section 129, since then there would have been no question of uploading of e-way bill. We cannot also… Read More »

No GST Exemption to supply of non-AC motor vehicles on hire to Indian Army : AAR

By | December 21, 2018

The essential ingredient of contract carriage as provided in definition of ‘contract carriage’ under clause (7) of section 2 of Motor Vehicles Act, 1988 is that it plies under a contract for a fixed set of passengers, and does not allow any other passenger to board or alight from the carriage at will. A contract… Read More »

Vehicle entered city before expiry of time in eway bill, Seizure order quashed : HC

By | December 21, 2018

It may be pertinent to point out that the Act and the Rules do not provide any time period within which a seizure memo of the intercepted goods and the vehicle has to be prepared by the Tax Authorities and is to be issued to the person incharge of the vehicle. This gives an ample… Read More »

31st GST Council Meeting Decisions

By | December 21, 2018

31st GST Council Meeting 31st GST Council Meeting is  held on 22nd December 2018 (Saturday)  in New Delhi. 31st GST Council Meeting Press Release by Arun Jaitley 31 वीं जीएसटी परिषद बैठक : Important issues referred by 31st GST Council to various Committees Recommendations made during 31st Meeting of the GST Council : GST Rate changes on Goods… Read More »

GST applicable on cheque bouncing charges: AAR

By | December 21, 2018

GST applicable on cheque bouncing charges To summarise, the exemption for financial transactions under GST laws is only in respect of the interest/discount earned or paid for loans, deposits or advances. If the transaction, as in the subject case deviates from the above, i.e. the consideration not being an interest or discount, the exemption is… Read More »

GST Annual Return GSTR 9 : Free Video Tutorials

By | December 21, 2018

GST Annual Return : Free Video Tutorials How to Fill GSTR 9 : Part 1 Basic Details : जीएसटी 9 कैसे भरें : भाग 1 : मूल विवरण How to fill GSTR 9 : Part II : B2C details : जीएसटी 9 कैसे भरें भाग II [ बी 2 सी ] How to fill GSTR… Read More »

Category: GST

West Bengal Taxation Laws (Amendment) Act 2018.

By | December 21, 2018

MONDAY, DECEMBER 17, 2018 GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative NOTIFICATION No. 2227-L.—17th December, 2018.—The following Act of the West Bengal Legislature, having been assented to by the Governor, is hereby published for general information:— West Bengal Act XXIV of 2018 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 2018. [Passed by the West Bengal… Read More »

CBDT allowed to admit belated application in Form No 9A and Form No 10 : Circular 7/2018

By | December 21, 2018

CBDT authorizes CIT u/s 119(2)(b) to admit belated applications in Form No. 9A and Form No.10 in respect of AY 2016-17-Circular 7/2018 Circular No. 7 / 2018 F.No.197/55/2018-ITA-I Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi 20th December  , 2018 Sub:  Condonation of delay under… Read More »

Application of advance ruling under GST rejected due to non-payment of fees

By | December 21, 2018

Levy of GST Rate applicable in case of “Dietary Services” to CIMS Hospital Held application was to be rejected as it was not in the prescribed format specified under section 97(1) of Chhattisgarh State GST Act, 2017 and the applicant had not deposited fee of Rs. 10,000 for advance ruling despite being reminded twice AUTHORITY… Read More »