If you are pursuing, CA, CS, CMA, or LLB, etc. you might have come across many case laws but at times it becomes difficult to memorize them. In this write-up, I am going to share the trick to memorize any case law.
As per the latest amendments in the CGST Rules Aadhaar Authentication has been made mandatory for GST Registration
The Direct Tax Vivad Se Vishwas Bill, 2020 (Amended)
TCS on foreign travel, tours packages, remittance rules 2020
Liability of directors of private company in liquidation for payment of tax dues
Section 269SU provides that every person, carrying on business, shall, provide a facility for accepting payment through the prescribed electronic modes if any, being provided by such person, if his total sales, turnover or gross receipts in business exceeds Rs.50 Crores
While filing GSTR-9 of F.Y. 2017-18, one of the issues faced by the taxpayers was non-availability of detailed invoice-wise information of auto-populated information in Table 8A of GSTR-9 in respect of Details of Invoices appearing in GSTR-2A of the taxpayers.
To check this loophole, the RBI has vide a notification dated 6th August, issued fresh guidelines in respect of opening and operating CC/OD/Current accounts of borrowers which are mandatory to be followed by all branches.
The Ministry of Finance in exercise of the powers conferred by section 156 read with section 28DA of the Customs Act, 1962 vide its Notification No. 81/2020-Customs (N.T.) dated 21st August, 2020 has notified Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020
This article is prepared to create awareness among-st CA's, Accounting/Finance Personnel & Management of Schools about Supreme Court Judgment dated 07.03.2019 about Eligibility of Teachers in Schools for Gratuity Benefits under the 'Payment of Gratuity Act 1972'.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English