The 233 meeting of the Central Board of Trustees, EPF was held today in Delhi under the Chairmanship of Shri Bhupendra Yadav, Union Minister for Labour & Employment and Environment, Forest & Climate Change. The Vice-Chairmanship of Shri Rameshwar Teli, Union Minister of State for Labour & Employment, Petroleum & Natural Gas and Co-Vice-Chairpersonship of Ms. Arti Ahuja,...
07th
TDS
TDS Payment for February 2023.
10th
GST
Return for authorities deducting tax at source – GSTR 7 for February 2023.
Details of supplies effected through e-commerce operators and the amount of tax collected – GSTR 8 for February 2023.
11th
GST
Details of outward supplies of taxable goods and/or services effected – GSTR 1 for February 2023.
13th...
Every year an employer is obliged to deduct TDS from the salary payable by him to his employees. There are many practical difficulties faced by him in deducting TDS on estimated salary in determining the rate of TDS and estimated salary income on which such rate shall be applied. These difficulties are further increased due to amendments made by the authorities every year. Therefore an...
Appended below is the Pan India Compliance calendar for February 2023, employer is under obligation to contribute towards some of the above-mentioned compliances for the welfare of the employees. Each of these compliances is again governed by a set of rules and formulas. It is proven to be a deliberate attempt to violate the provisions of the law, there could be imprisonment of the...
07th
TDS
TDS Payment for January 2023.
10th
GST
Return for authorities deducting tax at source – GSTR 7 for January 2023.
Details of supplies effected through e-commerce operators and the amount of tax collected – GSTR 8 for January 2023.
11th
GST
Details of outward supplies of taxable goods and/or services effected – GSTR 1 for January 2023.
13th
GST...
Every assessee carrying on business shall get its accounts audited if certain conditions are fulfilled and the same is true in the case of stockbroker and/or sub-broker. The principles enumerated below are equally important for considering the account amount of sale in their profit and loss account.
Rules to consider a transaction as sale in case of stock broker / sub-broker
Share brokers,...
Appended below is the Pan India Compliance calendar for January 2023, employer is under obligation to contribute towards some of the above-mentioned compliances for the welfare of the employees. Each of these compliances is again governed by a set of rules and formulas. It is proven to be a deliberate attempt to violate the provisions of the law, there could be imprisonment of the...
07th
TDS
TDS Payment for November 2022.
10th
GST
Return for authorities deducting tax at source – GSTR 7 for November 2022.
Details of supplies effected through e-commerce operators and the amount of tax collected – GSTR 8 for November 2022.
11th
GST
Details of outward supplies of taxable goods and/or services effected – GSTR 1 for November 2022.
13th...
Statutory provisions regarding the transfer of input tax credit on sale, merger, lease, or transfer of business.
Sub-section (3) of section 18 of the Central Goods and Services Tax Act, 2017 (in short ‘the CGST Act’) deals with the transfer of credit on sale, merger, lease, or transfer of business. Accordingly, where there is a change in the constitution of a registered person on...
All real estate projects are required to be registered with the RERA of the respective State so that authorities have jurisdiction over the projects. However, there is a dispute over the issue as to the date on which the requirement of registration under RERA is applicable i.e. on the date of receipt of the occupation certificate or completion certificate.
Requirement of Registration under...