(AAR – GUJARAT) 2021 ITL(GST) Ashima Dyecot Private Limited AUTHORITY FOR ADVANCE RULINGS, GUJARAT ADVANCE RULING NO. GUJ/GAAR/R/90 OF 2020 DATED – 17-09-2020 BRIEF FACTS The applicant M/s. Ashima Dyecot pvt. ltd. located at Texcellence Complex, Nr. Anupam Cinema, Khokhra, Ahmedabad-380021 are engaged in the manufacture and supply of fabrics and garments. The present application…
No recovery proceeding to be initiated for interest amount under GST without any adjudication proceedings Mahadeo Construction Co. Vs Union of India Gist of Case : The assessee was served with a letter issued by Superintendent of Goods and Services Tax and Central Excise directing the assessee to pay interest amounting to Rs.19,59,721 due to…
e-Invoice under GST e-Invoice is a system in which B2B invoices are authenticated electronically by GSTN for further use on the common GST portal. Under the electronic invoicing system, an identification number will be issued against every invoice by the Invoice Registration Portal (IRP) to be managed by the GST Network (GSTN). All invoice information…
THE INCOME-TAX ACT, 1961 CHAPTER I PRELIMINARY Short title, extent and commencement. Definitions. Previous year‖ defined. CHAPTER II BASIS OF CHARGE Charge of income-tax. Scope of total income. 5A. Apportionment of income between spouses governed by Portuguese Civil Code. Residence in India. Income deemed to be received. Dividend income. Income deemed to accrue or arise…
Circular No.1/1/2017 F. No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, Dated the 26th June, 2017 To, The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commi
COMPOSITION RULES Intimation for composition levy Any person who has been granted registration on a provisional basis under sub-rule (1) of rule 16 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed, on the Common Portal, either directly or through a Facilitation Centre notified…
THE COMPANIES ACT, 2013 CHAPTER I PRELIMINARY Short title, extent, commencement and application. Definitions. CHAPTER II INCORPORATION OF COMPANY AND MATTERS INCIDENTAL THERETO Formation of company. Memorandum. Articles. Act to override memorandum, articles, etc. Incorporation of company. Formation of companies with charitable objects, etc. Effect of registration. Effect of memorandum and articles. [Omitted]. Registered office…
CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapter: I PRELIMINARY Section 1 : Short title, extent and commencement. Section 2 : Definitions. Chapter: II ADMINISTRATION Section 3: Officers under this Act. Section 4 : Appointment of officers. Section 5 : Powers of officers. Section 6 : Authorisation of officers of State tax or Union territory…
