Daily Archives: September 6, 2016

GST on E Commerce : Analysis

By | September 6, 2016

GST on ELECTRONIC COMMERCE Sponsored Book BUY E-commerce companies selling goods on portal are being made liable to collect GST at source. In effect, the e-commerce companies will be paying advance GST. The actual supplier supplying goods to ultimate customer can avail input tax credit of GST paid by the electronic commerce operator. ‘Electronic commerce‘ shall… Read More »

Appeals under GST

By | September 6, 2016

APPEALS UNDER GST Sponsored Book BUY Appeals against adjudication order GST Model Law, 2016 makes provisions in respect of appeals against orders passed by adjudicating authority. The CGST law makes provisions of first appeal before ‘First Appellate Authority’ and second appeal before ‘National Goods and Service Tax Appellate Tribunal’ (Appellate Tribunal). In CGST, as per… Read More »

Offences and Penalties under GST

By | September 6, 2016

OFFENCES AND PENALTIES UNDER GST Sponsored Book BUY Offences under GST Law Following are offences under GST Law. Penalties can be imposed by departmental authorities to person committing the specified offence. As per clause 66(1) of Model GST Law, 2016, Where a taxable person who — (i) supplies any goods and/or services without issue of… Read More »

Verification of Closed Exempted/Relaxed Establishments by EPFO

By | September 6, 2016

Employees’  Provident  Fund Organisation Bhavishya Nidhi Bhawan,14- Bhikaji Cama Place, New Delhi -110066 No. C-Ex/32(1)/15/BR/SRO/MUZ/CE/EZ/10249  dated 05/09/2016 To All Addl. Central P.F. Commissioners (Zones) , All Regional P. F. Commissioners , Regional Offices/Sub-Regional Offices. Subject: Verification of Closed Exempted/Relaxed Establishments- Regarding. Sir, Please refer to the subject cited above. Recently a reference was received from… Read More »

Refund in GST- Goods and Service Tax

By | September 6, 2016

REFUND IN GST Sponsored Book BUY Refund of tax and interest under GST Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application in that regard to the proper officer of IGST/CGST/SGST before the expiry of two years from… Read More »