Yearly Archives: 2019

New Form 15E for Payment to Non Resident u/s 195 Income Tax Act

By | December 31, 2019

New Form 15E for Payment to Non Resident u/s 195 Income Tax Act   As a result of the amendments carried out in sub-section (2) and sub-section (7) of section 195 of the Act, vide Finance (No.2) Act, 2019, consequential amendments have to be carried out in Income-tax Rules, 1962 (the Rules) and Forms to… Read More »

Taxmann’s GST Refunds Book (6th Edition 2020)

By | December 31, 2019

Taxmann’s GST Refunds (6th Edition 2020) Description Also Incorporating: Refund procedures Refund of excess payment of tax Refund of excess balance in electronic cash ledger Export & Import Procedures Duty drawback in GST EOU status in GST Export of goods and /or services on payment of IGST Export under bond or letter of undertaking SEZ… Read More »

Notification No 26/2019 Integrated Tax (Rate) GST Rates from 01.01.2020 on Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods

By | December 31, 2019

Seeks to further amend notification No. 01/2017-Integrated Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.26/2019-Integrated Tax… Read More »

Notification No 27/2019 Central Tax (Rate) GST rates from 01.01.2020 on flexible intermediate bulk containers and woven/non-woven bags and sacks of polyethylene or polypropylene strips or the like, laminated or not.

By | December 31, 2019

CBIC vide Notification No.27/2019-Central Tax (Rate) dated December 30, 2019 has notified 18% GST rate for flexible intermediate bulk containers and woven/non-woven bags and sacks of polyethylene or polypropylene strips or the like, laminated or not. w.e.f 01.01.2020 Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods… Read More »

Linking of Aadhaar with PAN date extended to 31.03.2020 Notification

By | December 31, 2019

Linking of Aadhaar with PAN date extended The Central Board of Direct Taxes (CBDT) has extended the last date for linking of Aadhaar with PAN from December 31, 2019 to March 31, 2020 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 30th December, 2019 No. 107/2019 S.O. 4708(E).—In… Read More »