Daily Archives: October 6, 2018

E-Way Bill New Analytic Reports in Officer (MIS) Module

By | October 6, 2018

E-Way Bill New Analytic Reports in Officer (MIS) Module (Some are available and others will come in 15 days) 1. Tax Payer-wise outward/inward supplies (Available) – Using the Outward Supplies option under Summary Reports, officer can view the monthly reports for all the outward supplies for a selected office and month. This can be used… Read More »

Category: GST

How to do ESI Registration

By | October 6, 2018

How to do ESI Registration NO PHYSICAL DOCUMENTS ARE REQUIRED FOR ONLINE REGISTRATION OF EMPLOYERS UNDER ESI ACT Key Points to remember regarding ESi registration:-  ❖ Registration of employers under ESI Act is fully online, without requirement of submission of any physical application documents either before the registration or after it. ❖ The employer registration… Read More »

No advance ruling on export of services as it involve determination of place of supply : AAR

By | October 6, 2018

AUTHORITY FOR ADVANCE RULINGS, GUJARAT Take Off Academy, In re R.B. MANKODI AND G.C. JAIN, MEMBER ADMISSION ORDER NO. GUJ/GAAR/ADM/2018/33 AUGUST  30, 2018 Samir Siddhapuria, Adv for the Applicatnt. RULING   1. The applicant Take Off Academy has filed application seeking advance ruling on following questions – (a) The consideration received from M/s. Pearson VUE, for Tax Invoice No. 001… Read More »

No GST Exemption for Child Skill development using Abacus : AAR

By | October 6, 2018

As per the dictionary meaning, ‘Art‘ is the expression or application of human creative skill and imagination, typically in a visual form such as painting or sculpture, producing works to be appreciated primarily for their beauty or emotional power. The improvement of speed and accuracy of calculations or development of mental capabilities, such as, concentration,… Read More »

Blasting activity is ‘composite supply’ under GST : Gujarat AAR

By | October 6, 2018

The applicant carries out blasting work with the aid of explosives. Thus, there is deemed supply of explosives in this case in view of the judgement of Hon’ble Supreme Court in the case of Bharat Pest Control (supra) as well as the supply of service in the form of the blasting work. Therefore, the situation as narrated… Read More »

No GST on services to ‘educational institutions’ for examinations : AAR

By | October 6, 2018

ADVANCE RULING 1. The supply of service to ‘educational institutions’ for conducting of examinations are eligible for exemption under entry No.66 of Notification No. 12/2017- Central Tax (Rate) dt. 28.6.2017. 2. The supply of ‘Printing of cheque books'(where the paper is being supplied by the banks) are classifiable under heading 9988 and attracts GST @… Read More »

Extend tax audit due date for AY 2018-19 & waive off Sec. 234A interest : HC

By | October 6, 2018

HIGH COURT OF RAJASTHAN Rajasthan Tax Consultants Association v. Union of India MOHAMMAD RAFIQ AND GOVERDHAN BARDHAR, JJ. D.B. CIVIL WRIT (P.I.L) PETITION NO. 21774 OF 2018 OCTOBER  1, 2018 Siddharth Ranka, M.I. Iqbal and Saurabh Harsh for the Petitioner. R.D. Rastogi and Chandra Shekhar for the Respondent. ORDER   1. This public interest litigation has been filed by the Rajasthan Tax Consultants Association, Jaipur inter… Read More »

Election Schedule 2018 of Chhattisgarh, Madhya Pradesh, Rajasthan, Mizoram & Telangana

By | October 6, 2018

Election Commission Election Commission of India announces Schedule for the General Elections to the Legislative Assemblies of Chhattisgarh, Madhya Pradesh, Rajasthan, Mizoram & Telangana, 2018 Posted On: 06 OCT 2018 5:13PM by PIB Delhi The terms of the Legislative Assemblies of Chhattisgarh, Madhya Pradesh, Rajasthan & Mizoram are normally due to expire as follows:  … Read More »

New GST News 06.10.2018

By | October 6, 2018

New GST News 06.10.2018 [ Join online GST Course by CA Satbir Singh ] GST Annual Return Guidance note on GST Annual Return : by ICAI : Download Checklist for filing GST Annual Return GST Annual Return has to be filed GSTIN wise Mistakes in GST monthly Return Can’t be rectified in GST Annual return… Read More »

Category: GST

Rewards to informers for GST recovery : Circular No 36/2018  Customs

By | October 6, 2018

Circular No 36/2018  Customs Grant of reward to informers and Government servants – amendments in existing reward guidelines – regarding Read Circular No 36/2018  Customs F. No. 13011/01/2013-Cus(AS) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs (Anti-Smuggling Unit) New Delhi, dated 5th October, 2018 To All Principal… Read More »