Monthly Archives: December 2018

HC allowed to carry legitimate business by suspending GST provisional attachments of Assessee

By | December 4, 2018

HIGH COURT OF GUJARAT Khushiya Industries (P.) Ltd. v. State of Gujarat AKIL KURESHI AND UMESH TRIVEDI, JJ. R/SPECIAL CIVIL APPLICATION NOS. 14566 AND 14567 OF 2018 OCTOBER  26, 2018 Siraj R. Gori and Varis V. Isani for the Petitioner. Pranav Trivedi, AGP for the Respondent. ORDER   Akil Kureshi, J. – These petitions are filed for challenging provisional orders of attachment passed… Read More »

ICAI Revised Implementation Guide to SA 230, “Audit Documentation”

By | December 4, 2018

Revised Implementation Guide to SA 230, “Audit Documentation” issued by the Auditing and Assurance Standards Board – (04-12-2018) Foreword Preface Chapter 1: Summary of the Standard …………………………….. Chapter 2: Introduction ……………………………………………….. Chapter 3: FAQs on SA 230 …………………………………………. Chapter 4: Checklist…………………………………………………… Appendix: Illustrative Working Paper Format………………… Download Click here”

Trading hours for commodity derivatives segment : SEBI Circular

By | December 4, 2018

Trading hours for commodity derivatives segment SEBI Revised Timing for Trading as follow vide  Circular No.: SEBI/HO/CDMRD/DMP/CIR/P/2018/146 Dated Nov 30, 2018 To, The Managing Directors / Chief Executive Officers All Recognised Stock Exchanges and Clearing Corporations having commodity derivatives segment Sir / Madam, Download Circular Click here

GSTR 9 in Excel / PDF : GST Annual Return Format : Download /Print

By | December 4, 2018

GSTR 9 Annual Return Format in Excel /PDF The Govt. has notified Central GST (Eighth Amendment) Rules, 2018 by  Notification No 39/2018 Central Tax Dated  4th September 2018 wherein it has notified Form GSTR-9 of Annual Return  which is required to be filed as per Rule 80 of CGST Rules 2017 and Form GSTR-9A of… Read More »

GSTR 9A in Excel /PDF : Download : Annual Return for composition taxpayers

By | December 4, 2018

GSTR 9A in Excel /PDF : Download The Govt. has notified Central GST (Eighth Amendment) Rules, 2018 by  Notification No 39/2018 Central Tax Dated  4th September 2018 wherein it has notified Form GSTR 9A of Annual Return for composition taxpayers. Who is required to file GSTR 9A ? As per Rule 80 of CGST Rules… Read More »

GST on Discount : With examples

By | December 4, 2018

GST on Discount GST will be calculated and what will be applicable on value of supply as per Section 15 of CGST act 2017 . GST on Discount will charged as per provision mentioned in Section 15(3) of CGST act 2017 Relevant Portion of Section 15(3) of CGST Act 2017 :- The value of the supply… Read More »

Category: GST

Deadline extended by SEBI for Transfer of shares in demat form till April 1, 2019

By | December 4, 2018

Transfer of securities only in demat form- Deadline extended till April 1, 2019 Dec 03, 2018 PR No.: 49/2018 Transfer of securities only in demat form- Deadline extended till April 1, 2019   The Board, on March 28, 2018, decided that except in case of transmission or transposition of securities, requests for effecting transfer of securities shall… Read More »

‘One Time Amnesty Scheme’ for Non/ Nil Filers of GST Returns : GST Council may consider

By | December 4, 2018

GST Council may consider ‘One Time Amnesty Scheme’ for Non/ Nil Filers of GST Returns As per reports in media, the GST Council may consider ‘one time amnesty scheme’ for exit of non-filers/ nil-filers of GST Returns to facilitate about 25 lac registered/ migrated taxpayers who file their returns with ‘nil’ GST liability and about… Read More »

Category: GST