Offline Tool Now Available to prepare Form GSTR-4 Annual Return by Composition Taxpayers
Using Offline Tool to prepare Form GSTR-4 Annual Return by Composition Taxpayers 06/08/2020 An EXCEL based offline tool has been...
Month: August 2020
File Revocation Application under Removal of Difficulty-06-08-2020
In view of the Removal of Difficulty Order No. 01/2020 dated 25.06.2020, the restriction on filing revocation application, in case...
Section 40b: Interest & Salary paid to Partners by Partnership Firm
As per Section 40(b) of the Income Tax Act 1961, Interest & Salary paid to the Partners by the Partnership Firm...
Rule 63 of CGST Rules-Submission of return by non-resident taxable person
“Non-resident taxable person” means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal...
Extension in period of operation by casual taxable person and non-resident taxable person
Extension in period of operation by casual taxable person and non-resident taxable person Rule 15 of CGST Rules, 2017: (1)...
Rule 13 of CGST Rules-Grant of registration to non-resident taxable person
“Non-resident taxable person” means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal...
Section 27 of CGST: Special provisions relating to casual taxable person and non-resident taxable person
Special provisions relating to casual taxable person and non-resident taxable person. “Casual taxable person” means a person who occasionally undertakes...
TDS rates under DTAA
*If the beneficial owner is a company (other than a partnership) which holds directly at least 10 per cent of...
GST Alert: July 2017 data removed from GST Portal
GST Alert: July 2017 data removed from GST Portal: GST Portal is notified vide Section 146 of the CGST Act'...
E-Invoice under GST for turnover above 500 crore, SEZ excluded
CBIC, vide Notification No. 61/2020-CT dated 30.07.2020, notified that the e-invoice shall be mandatory for the registered person whose aggregate...