Features of facility for making Payment on Voluntary Basis (Form GST DRC-03) on GST Portal Voluntary Payment through GST DRC-03 1. Making Voluntary Payment on GST Portal: A facility is given to taxpayers to make payment on voluntary basis, through Form GST DRC-03 (refer Rule 142(2) or 142(3) of the CGST …
CBIC Clarification on GST rates & classification of goods with respect to seven issues CBIC Clarification on GST rates & classification of goods Circular No. 113/32/2019-GST F.No.354/131/2019-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsTax Research Unit***** North Block, New DelhiDated, 11th October, 2019 …
Income Tax Return Statistics for Assessment Year 2018-19 released by CBDT. Read Key Trends Central Board of Direct Taxes has been releasing key statistics relating to direct tax collections and administration in public domain from time to time. In continuation of its efforts to place more and more …
GST E-Invoice System concept note, Standard, Schema and Template. It explains the concept of e-invoice, how it operates and basics of standards. GST E-Invoice System concept note, Standard, Schema and Template 10/10/2019 The GST Council has approved introduction of ‘E-invoicing’ or ‘electronic invoicing’ in a phased manner for …
High Court refuses to quash prosecution proceedings u/s 276C, directs prayer for bail be considered and decided if applicant surrenders before Trial court ABCAUS Case Law Citation:ABCAUS 3170 (2019) (10) HC Important case law relied upon by the parties:Amrawati and another Vs. State of U.P. 2004 (57) ALR …
NRE Account interest exempt u/s 10(4)(ii) only if assessee is resident outside India for the concerned fiscal year under FEMA ABCAUS Case Law Citation:ABCAUS 3169 (2019) (10) ITAT Important case law relied upon by the parties:Rachhpal Singh vs ITO reported in 94 ITD 79 In the instant case, …
