Facts of the case: Applicant is engaged in the business of providing services relating to conduct of online examination along with pre exam management processes, post exam management processes across different ...
Government has amended CGST Rules, 2017 vide notification issued on 9.10.2019. According to it, a new sub-rule (4) has been inserted after rule 36, which reads as follows: “Input tax credit to be availed ...
Recommendations Regarding Law and Procedural Related Changes Relaxation in filing of annual returns for MSMEs for FY 17-18 and FY 18-19 for: Composition taxpayer Taxpayers who are required to file the return...
Section 16(4) of the Central Goods and Services Tax Act, 2017 reads as follows: A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or ...
The Government has waived requirement to file return under Form ITC-04 (Job work return) for F.Y. 2017-18 and 2018-19. However, detail of goods which were not received back from job worker or not sold from his ...
The central government, on recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by the following class of taxpayers: – Source: Notification No. 4...
Facts of the case: Assessee is involved in manufacturer and sale of plastic moulds, press tools, jigs/fixtures/gauges, injection moulded parts and design services as per specific orders & requirements of ...
The due date to file Annual Return and GST Audit Report under Form GSTR-9 and GSTR-9C has been extended up to 30.11.2019 i.e. 30th November 2019.
Facts of the case: Applicant is engaged in trading of electrical and electronic goods including power banks. They submitted that power banks while charging compatible devices perform mainly two activities (i) a...