Employees’ State Insurance (Central) (Amendment) Rules, 2019 G.S.R. 121(E).—The following draft of certain rules further to amend the Employees’ State Insurance (Central) Rules, 1950 which the Central Government, after consultation with the Employees’ State Insurance Corporation, proposes to make in exercise [Read More]
Due dates for the Month of April 2019 10th GST – Return for authorities deducting tax at source – GSTR 7 for March – Details of supplies effected through e-commerce operator and the amount of tax collected – GSTR 8 [Read More]
Bihar Minimum Wages 1st Apr 2019 to 30th Sep-2019 The Bihar Minimum Wages Notification (Apr 2019) Courtesy: Prakash Consultancy Services
Supreme Court Judgement regarding PF contribution on all allowances Interpretation of term ‘basic wages’ of EPF & MP Act, 1952 and Impact of recent judgment of Supreme Court delivered in Surya Roshni Ltd v. EPFO, 2019 LLR 339 (SC) The [Read More]
Due dates for the Month of March 2019 7th Income Tax – TDS Payment for February 10th GST – Return for authorities deducting tax at source – GSTR 7 for February – Details of supplies effected through e-commerce operator and [Read More]
Tax proposal in Budget 2019 Existing rates of income tax will continue for FY 2019-20. Thus, it is important to note that slab rate for taxing income remains intact. Thus, slab rates for financial year 2019 -20 will be summarized [Read More]
Due dates for the Month of February 2019 7th Income Tax – TDS Payment for January 10th GST – Return for authorities deducting tax at source – GSTR 7 for January – Details of supplies effected through e-commerce operator and the amount of [Read More]
Annual return under GST Legal provisions: Section 44(1) of CGST Act read with Rule 80(1) of CGST Rules: Every Registered person other than – An Input Service Distributor, A person paying tax under section 51 (TDS) or section 52 (TCS), [Read More]
How to avoid penalty under GST Section 122 of CGST act read as follows: Section 122. (1) Where a taxable person who–– Supplies any goods or services or both without issue of any invoice or issues an incorrect or false [Read More]
TDS procedure under GST Legal background: NN 50/2018 read as follows: In exercise of the powers conferred by section 1(3) of the CGST and in supercession of the notification of the Government of India in the Ministry of Finance, Department [Read More]