Guidelines for recovery proceedings under section 79 (Self Assessed Tax)
Guidelines for recovery proceedings under section 79 (Self Assessed Tax) Instruction No. 01/2022-GST dated 7th January 2021 Guidelines for recovery...
CA Neeraj Jawla
Appeal in case of detention and seizure of goods and conveyance
Appeal in case of detention and seizure of goods and conveyance In section 107(6) of the CGST Act, 2017, the...
Provisional Attachment under section 83
Provisional Attachment under section 83 Section 83(1) of the CGST Act substituted as under –– Where after the initiation during...
Self assessed tax under GST
Self assessed tax Explanation clause to section 75(12) inserted- ‘Explanation.––For the purposes of this sub-section, the expression "self-assessed tax" shall...
Conditions for claiming ITC under GST
Conditions for claiming ITC In section 16(2) of the CGST Act, after clause (a), the following clause (aa) inserted- “(aa)...
GST on supply by any Club or Association to its Members
GST on supply by any Club or Association to its Members In the CGST Act, 2017, in section 7 (1)(a),...
List of Services under reverse charge
SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL The fitment of rates of services were discussed on 19 May...
Net Owned Fund requirement as per Nidhi Rule 2022
Notification no. G.S.R. 301(E), Dated: 19.04.2022 The MCA has notified the Nidhi (Amendment) Rules, 2022. As per amended rules public company...
Nidhi (Amendment) Rules, 2022
Nidhi (Amendment) Rules, 2022 The Ministry of Corporate Affairs, vide notification dated 19th April 2022, amended the Nidhi Rules, 2014. Notably,...
Section 64 of the CGST Act: Summary assessment in certain special cases
Section 64 of the CGST Act: Summary assessment in certain special cases— (1) The proper officer may, on any evidence...