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 »
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 »
Quickly filing of Annual Return GSTR 9 under GST Act GSTR 9 is to be filed by regular taxpayer registered under GST . GSTR 9 of Annual Return format Notified : Download /Print .You can refer GST Annual Return GSTR 9 : Free Video Tutorials . Here is the Quick guide on filling GSTR 9 and source of… Read More »
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 »
CBI Arrests Three Officials of Income Tax for demanding bribe The Central Bureau of Investigation has arrested an Inspector, Income Tax, Ward No. 42 (3), New Delhi for demanding and accepting a bribe of Rs. 60,000/- from the complainant. A case was registered on a complaint. It has been alleged that the complainant received Notices… Read More »
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 »
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 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 »
How To get Refund of Unclaimed Dividend On Physical Shares? The Securities and Exchange Board of India (SEBI) has asked investors to convert their physical shares to demat format to improve transparency of the holdings and facilitate an easy transfer. Though the earlier deadline (5 December) to do so has been extended to 1 April,… Read More »
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 »