Swacha bharat cess charge
BIKRAM KESHARI SWAR (CA CS B Com) (167 Points)
05 January 2016BIKRAM KESHARI SWAR (CA CS B Com) (167 Points)
05 January 2016
JOEY TRIBIONI
(Article)
(200 Points)
Replied 05 January 2016
This notification regarding SBC has come into force from the 15th day of November, 2015. In my view you have to only see services provided after the said date in the notification. You have to be clear wheather the service is provided after or before the date then calculate cess on that amount. This is not the way
Thanks and Regards,
Dyuthi.C.S
BIKRAM KESHARI SWAR
(CA CS B Com)
(167 Points)
Replied 05 January 2016
We have to see point of taxation rule....right...then only service providing date is not relevant....as per 12 nov 15 notification of govt...it has been clarified that we have follow Point Of Taxation rule...
Ronak
(Partner)
(24 Points)
Replied 06 January 2016
Hi Bikram
The best practive would be to divide the bill into 2 half one till 15th Nov and one till the end of the month and charge swachabharat cess on the later half.
Regards
Ronak Kothari
ASRK & Associates
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