Notification No. 17/2017-Customs dated 21.04.2017

Share this on WhatsApp Seeks to exempt goods, falling under the First Schedule to the Customs Tariff Act, 1975, when imported into India by or along with a unit of the Army, the Navy, the Air Force or the Central Paramilitary Forces on the occasion of its return to India after a tour of service… Read More »

Section 26 UTGST Act 2017- Removal of difficulties

Share this on WhatsAppTHE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith… Read More »

Section 25 UTGST Act 2017-Power to issue instructions or directions

Share this on WhatsAppTHE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith… Read More »

Section 23 UTGST Act 2017- General power to make regulations

Share this on WhatsAppTHE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith… Read More »

Section 22 UTGST Act 2017-Power to make rules

Share this on WhatsAppTHE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith… Read More »

Section 20 UTGST Act 2017- Miscellaneous transitional provisions

Share this on WhatsAppTHE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith… Read More »

Section 17 UTGST Act 2017-Migration of existing tax payers

Share this on WhatsAppTHE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith… Read More »

Section 14 UTGST Act 2017-Definitions – Advance Ruling

Share this on WhatsAppTHE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith… Read More »

Section 13 UTGST Act 2017- Recovery of tax

Share this on WhatsAppTHE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith… Read More »

Section 10 UTGST Act 2017 – Transfer of input tax credit

Share this on WhatsAppTHE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith… Read More »

Section 9 UTGST Act 2017- Payment of tax

Share this on WhatsAppTHE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith… Read More »

Section 8 UTGST Act 2017-Power to grant exemption from tax

Share this on WhatsAppTHE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith… Read More »

Section 7 UTGST Act 2017- Levy and collection

Share this on WhatsAppTHE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith… Read More »

Section 5 UTGST Act 2017-Powers of officers

Share this on WhatsAppTHE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith… Read More »

Section 4 UTGST Act 2017-Authorisation of officers

Share this on WhatsAppTHE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith… Read More »

Section 3 UTGST Act 2017 – Officers under this Act

Share this on WhatsAppTHE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith… Read More »

Section 2 UTGST Act 2017-Definitions

Share this on WhatsAppTHE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith… Read More »

Section 25 IGST Act 2017- Removal of difficulties

Share this on WhatsAppTHE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 ( Received the Assent of the President of India on 12th April 2017) An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or… Read More »

Section 23 IGST Act 2017- Power to make regulations

Share this on WhatsAppTHE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 ( Received the Assent of the President of India on 12th April 2017) An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or… Read More »

Section 22 IGST Act 2017- Power to make rules

Share this on WhatsAppTHE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 ( Received the Assent of the President of India on 12th April 2017) An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or… Read More »

Section 18 IGST Act 2017- Transfer of input tax credit

Share this on WhatsAppTHE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 ( Received the Assent of the President of India on 12th April 2017) An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or… Read More »

Section 1 UTGST Act 2017 – Short title, extent and commencement

Share this on WhatsAppTHE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 (Received the assent of the President of India on the 12th April 2017 ) An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith… Read More »

UTGST ACT 2017 – Chapter Wise – Section Wise

Share this on WhatsAppTHE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 CHAPTER I PRELIMINARY 1. Short title, extent and commencement. 2. Definitions. CHAPTER II ADMINISTRATION 3. Officers under this Act. 4. Authorisation of officers. 5. Powers of officers. 6. Authorisation of officers of central tax as proper officer in certain circumstances. CHAPTER III LEVY AND… Read More »

Depreciation Under Schedule II of Companies Act 2013 and Income Tax Act 1961 With Illustrations – CA Kamal Garg

Share this on WhatsApp Depreciation Under Schedule II of Companies Act 2013 and Income Tax Act 1961 With Illustrations Paperback – 2017 by CA Kamal Garg (Author) Price Rs 660. Click to buy online Key Contents : Depreciation Under Schedule II of Companies Act 2013 Chapter 1       Depreciation under Companies Act, 2013 Chapter 2       AS-6 (Revised): Depreciation… Read More »

Apply for Common Proficiency Test to be held on 18th June 2017

Share this on WhatsAppApply for Common Proficiency Test to be held on 18th June, 2017 – (22-04-2017) Announcement Common Proficiency Test to be held on 18th June, 2017 For the attention of students registered for Common Proficiency Course Common Proficiency Test, an entry level test for the Chartered Accountancy course, is held twice a year… Read More »

Rs 837 Cr Tax Demand of Vodafone India Stayed by ITAT – Judgment

Share this on WhatsAppHeld The assessed income in this case is more than seventy times the returned income, and the impugned additions are in respect of contentious points. In our considered view, and on a perusal of material on record and on consideration of rival contentions, the balance of convenience is in favour of partial… Read More »

CIT(A) to upload disposal of Appeal for FY 2016-17

Share this on WhatsAppMOST URGENT F.No.279 /Misc/M-118/2013-ITJ (Volume-II) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes * * * * * * * * * * * * * * * * * New Delhi the 21st April, 2017 To All Pr. Chief Commissioners of Income tax Madam/Sir, Sub:… Read More »

Adjustment of cash seized against advance tax liability

Share this on WhatsApp Held The assessee has been held entitled to adjustment of cash seized against its advance tax dues. It has further been held that the Explanation 2 to Section 132B of the Act is not retrospective in nature. Punjab And Haryana High Court Pr. CIT Vs Sh. Surinder Kumar Khindri  Appeal Number… Read More »

Service Charge by Hotels & Restaurants – Guidelines by Govt of India

Share this on WhatsApp No. J- 24/9/2014-CPU(pt.) Government of India Ministry of Consumer Affairs, Food and Public Distribution (Department of Consumer Affairs) Krishi Bhavan, New Delhi The 21st April, 2017 GUIDELINES ON FAIR TRADE PRACTICES RELATED TO CHARGING OF SERVICE CHARGE FROM CONSUMERS BY HOTELS/RESTAURANTS Whereas, the Department of Consumer Affairs, Government of India is… Read More »