Decisions Made In The 28th GST Council Meeting
Introduction The Goods & Services Tax Council (hereinafter ‘GSTC’) is putting in efforts to convert one of the most complicated…
Scope And Effectiveness Of Double Taxation Avoidance Agreements
Introduction Every nation has its own mechanism for taxation. As a result, the same income of the taxpayer may get…
CBDT Refuses Delay In Filing Of Audit Report By Trust/Institution For AYs 2016-17 & 2017-18
SECTION 12A, READ WITH SECTION 119 OF THE INCOME TAX ACT, 1961 – CHARITABLE OR RELIGIOUS TRUST – REGISTRATION OF…
GST Perspective Of Intellectual Property Rights
Intellectual Property is the property or value created by the application of intellect This invention or property can be exploited…
GST On Back Office Support Services
The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the…
Clarity On Guidelines For Reserving The Name Of The Company By MCA
The MCA has amended the Companies (Incorporation) Rules, 2014. In the revised Rule 8 for reservation of name of a…
Important FAQs Of Annual Return Form GSTR-9
Here is listed all the important FAQs of Annual Return Form GSTR-9: What is Form GSTR-9? Form GSTR-9 is for…
FAQs For Real Estate Sector/Landowners And Other Stakeholders Issued By CBIC
The new GST rate structure notified for real estate sector effective from 01-04-2019 has raised a number of issues. The…
Changes & Clarifications On Sequence Of ITC Utilization
After section 49A in the CGST Act, 2017 was introduced by amendment in the CGST Act through CGST (Amendment) Act,…
ITC Utilization Order As Per New Rule 88A
Notification No. 16/2019, dated 29-3-2019 has brought the new order of ITC utilization – rule 88A. This can be seen…