GST-Maintenance of books of accounts of additional place of business by a principal or auctioneer in a auction of tea, coffee, rubber etc.  Circular No.23/23/2017-GST F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, …

Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries Circular No. 22/22/2017-GST F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated …

CGST Rules Amendment-Zero rated supplies and Deemed Exports. Form GSTR-1, FORM GST RFD-01 and Form RFD-01A amended Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Notification No. 70/2017 – Central Tax New Delhi, the 21st December, 2017 G.S.R…….. (E):- In exercise of …

Extension of time limit for furnishing Form GSTR-5A return for July to Dec 2017 for online information and database access or retrieval services to 31-01-2018 Government of India Ministry of Finance (Department of Revenue) Notification No. 69/2017 – Central Tax New Delhi, the 21st December, 2017 G.S.R. (E).— In …

Extension of time limit for furnishing Form GSTR-5 return by a non-resident taxable person for July to Dec-2017 till the 31st day of January, 2018. Ministry of Finance (Department of Revenue) Notification No. 68/2017 — Central Tax New Delhi, the 21st December, 2017 G.S.R. (E).- In exercise of the …

Gratuity provision allowed even though fund was approved by Commissioner in next year.  Assessee cannot be denied benefit merely for delay at the hands of CIT – High Court Prelude: Gratuity is an allowable deduction under the Income Tax Act, 1961 (the Act) and provision for the same …