Audit : Videos on GST Audit How to Fill GSTR 9 : Part 1 Basic Details : जीएसटी 9 कैसे भरें : भाग 1 : मूल विवरण 12 Key Points about GST Annual Return Audit by Tax Authorities under GST [ Video Tutorial ] Special Audit under GST [ Video Tutorial ] How to do… Read More »
PRACTITIONER’S GUIDE TO GST AUDIT & ANNUAL RETURN Price Rs 600 Click here to buy online Paperback Publisher: BOOK CORPORATION (2018) Other New Books on GST Audit and Annual return
12 Key Points about GST Annual Return Key Point -1 The GST Annual return is not required to be filed by following person Input Service Distributor, person paying TDS under section 51 e-commerce operator paying TCS under section 52, casual taxable person and Non-resident taxable person. Note : Every e-commerce operator required to collect tax at… Read More »
FAQ on TCS under GST Summary of Tax Collected at Source ( TCS under GST ) As per Notification No. 51/2018 – Central Tax, TCS provisions under GST applicable from 01.10.2018. Under section 52 of CGST Act, electronic commerce operator are liable to deduct TCS. Further the Central Board of Indirect Taxes and Customs vide Notification No. 52/2018… Read More »
Implementation Guide on Resignation/ Withdrawal from an Engagement to Perform Audit of Financial Statements Foreword In 2018, there have been number of mid-term resignations by auditors particularly auditors of listed companies. The matter being a concern for various stakeholders it has been decided to examine the reasons and circumstances leading to resignation of auditors and… Read More »
Input Tax Credit blocking from Electronic credit ledger Video tutorial by CA Satbir Singh From, Excise & Taxation Commissioner, Haryana To, All Dy. Excise & Taxation Commissioners, In the State of Haryana Memo No. 3555 /GST-2, Panchkula, dated the 30.10.2018 Subject: – Guidelines regarding circumstances in which Input Tax Credit has to be blocked/unblocked from Electronic… Read More »
How to Draft Notices and Order under GST I Introduction As per the Kerala Goods and Services Act, 2017, every registered person shall self assess the taxes under this Act and furnish a return for each tax period under section 39. This means GST continues to promote self-assessment just like the Excise, VAT and Service Tax… Read More »
ADITYA VIKRAM, IRS MEMBER, CBDT & Special Secretary to the Government of India GOVERNMENT OF INDIA Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi-110001 Tele: 011-23092831 Fax : 011-23093985 D.O. F.No. 225/410/2018/ITA.II Dated the 29th of November, 2018 My Dear Principal Chief-Commissioner Subject: Early completion of pending time barring… Read More »
Is there any GST on Notice Pay recovery from employees ? Employees who resign from their job are expected to serve notice period as mentioned in the employment contract. If the employee does not serve such notice period, the salary of the unserved portion of notice period is. retained by the employer Example : if… Read More »
Who can issue show cause notice under GST Authority empowered to issue show cause notice and confirm demand under GST Notice and order for demand of amounts payable under the Act : Superintendent of Central Tax issue show cause notice under rule 142(1) of CGST Rules. Demand under section 73 of CGST Act 2017 i.e. where charge of suppression of facts… Read More »