Clause by clause analysis of GST Bills 2017 by the Institute of Cost Accountants of India (ICMAI)
The Institute of Cost Accountants of India (ICMAI) has issued a clause by clause analysis of the following Bills:
CGST Bill 2017,
UTGST Bill 2017,
IGST Bill 2017 and
Presentation on GST Bill – 2017.
These presentations can be accessed as under:
CGST: THE CENTRAL GOODS & SERVICES TAX ACT, 2017
CGST: THE CENTRAL GOODS & SERVICES TAX ACT, 2017
IGST: THE INTEGRATED GOODS & SERVICES TAX ACT, 2017
Presentation on GST Bill – 2017
Assessee cannot be granted immunity from prosecution u/s 276B for late deposit of TDS merely because ultimately TDS was deposited…
Section 44C applies to exclusive expenditure on head office for the Indian branches incurred by non resident assessee’s. In a…
Compensation under motor vehicle Act to parents of child died attract a less multiplier than from that of a claim…
Extension of time limit for furnishing GSTR 3B under Delhi GST Act 2017 Department of Trade and Taxes(Policy and Research…
Acceptance of Audit Fee only through digital modes or banking channels from 01.04.2026 – ICAI revises Code of Ethics In…
High Court sets aside demand notices in respect of a period, for which the assessee had discharged tax liability under…