Applicability of amendments, notifications and circulars in Indirect Taxes for Articleship exam

Posted on 12 September 2019

The cut off date for the applicability of the legislative amendments as well as the amendments made vide notifications and circulars in indirect tax laws for the purpose of practical training assessment is as under:
 

  

For the assessments to be conducted during the period between June and October

For example, for assessments to be conducted from June 2019 to October 2019, the cut off date for applicability of amendments will be 30th April 2019, i.e. for assessments conducted during this period, questions will have to be answered on the basis of the position of law as amended up to 30.04.2019

30th April

For the assessments to be conducted during the period between December and April

For example, for assessments to be conducted from December 2018 to April 2019, the cut off date for applicability of amendments will be 31st October 2018, i.e. for assessments conducted during this period, questions will have to be answered on the basis of the position of law as amended up to 31.10.2018

31st October

Director, Board of Studies