Quarterly GST Return – Sahaj & Sugam – 2018 Format

Quarterly GST Return - Sahaj & Sugam - 2018 Format In the 27th GST Council Meeting, the Government announced a simpler GST return filing regime for small taxpayers. Under the new regime, persons having GST registration and a turnover of…

Monthly GST Return

Monthly GST Return - New 2018 Format In the 27th GST Council meeting, a new GST return format was announced. The new GST return format was set to make GST return filing simpler for over 90% of all persons registered…

Section 10AA Deduction

Section 10AA Deduction Special Economic Zone Policy was first announced in April, 2000 with a view to attract foreign investment in India. Initially, SEZ functioned under the provisions of Foreign Trade Policy, however, gradually, SEZ Act and SEZ rules were…

Income Tax Surcharge Rate

Income Tax Surcharge Rate & Marginal Relief In common parlance, income tax surcharge is an additional charge or payable on income tax. In other words, surcharge on income tax is an extra tax on taxpayers having higher income brackers. Income tax surcharge…

Electronic Cash Ledger

Electronic Cash Ledger Electronic cash ledger is a cash ledger in electronic mode on GST portal. Electronic cash ledger contains details of all the deposits made by a taxpayer under GST. Tax Deducted at Source (TDS) and Tax Collected at…

How to Start an SEZ

How to Start an SEZ? Any individual, partnership firm, company or co-operative society can apply for setting up of Special Economic Zone. Special Economic Zone can be established jointly or severally by Central Government, State Government or any person for…

Matching Form 26AS & Form 16

Matching Form 26AS & Form 16 Tax season is at its peak since 31st July is the last day for filing return for certain categories of person, and by the imposition of provisions of new section 234F, in case of…

28th GST Council Meeting

28th GST Council Meeting The 28th GST Council Meeting was held on 21st July 2018 in New Delhi. In the 28th GST Council Meeting, the Government has slashed the GST rates on various goods and services and simplified the GST…

Place of Effective Management

Place of Effective Management Prior provisions relating to the residential status of company was that any company was considered as resident in India in any previous year if the company was an Indian company or if during that year the…

eWay Bill Amendment

eWay Bill Amendment - West Bengal The Commissioner of State Tax (GST), vide notification no. 13/2018-C.T./GST dated 6th June, 2018 and notification no. 14/2018-C.T./GST dated 12th July, 2018, has notified certain amendments in e-way bill generation affecting West Bengal taxpayers.…