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GST Rates with HSN code on Household Electrical Devices & Appliances
Generally there are four rates such as 5%, 12%, 18% & 28% under GST. Also there are Zero rated, Nil rated and Exempted category under GST.
Section 36(1)(va) with Section 43B of the Income Tax Act
It is proposed to add another Explanation to section 36(1)(va) clarifying that provision of section 43B does not apply and deemed to never have been applied for the purpose of determining the 'due date”.
How to reconcile GTR2B with Purchase Register
How to reconcile GTR2B with Purchase Register
GST Dept Issues Notices to the Debtors to make good for the default in deposit of GST Dues
The government seems to be in no mood to let the defaulters/fraudsters escape and is using all provisions to ensure that GST revenue collections keep an upward momentum.
Compilation of Notifications & Circulars issued by CBDT in the month of August 2020
1. Non-applicability of Section 206AA to non-residents to whom Section 139A does not apply on account of Rule 114AAB: Section 206AA provides that any perso...
How to focus on your studies and tackle distractions?
Distractions during study hours has proven to be a problem for everybody. Let us uncover some of the ways to tackle those distractions and work on increasing our overall productivity.
Inadequate oversight by financial regulators resulting in regulated entities practising random ways to generate revenue
Inadequate oversight by financial regulators resulting in regulated entities practising random ways to generate revenue
Learn to overcome failure first, if you want success
It is true that you can learn much more from failure than from success, and it is true that every successful person went through a series of failures before reaching the top.
Returns under GST
The concept of returns under GST saw magnanimous launch 3 years ago in 2017 fumbled all it’s way throughout and landed on a seemingly middle ground abridged version of return filing which was originally considered only as a makeshift mechanism and unfortunately became the only functional modus.
Taxability of Gifts: Sec 56(2)(X) of IT Act, 1961
To prevent the practice of receiving a sum of money or the property without consideration or for inadequate consideration, section 56(2)(x) brings to tax any sum of money or the value of any property received by any person without consideration or the value of any property received for inadequate consideration.
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