The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 40/2021 – Central Tax dated 29th December 2021 amends the Rule 80 of the CGST Rules 2017 to extend the due date of furnishing of Annual Return GSTR-9 and Reconciliation Statement GSTR-9C for the financial year 2020-21 from 31st December 2021 to
The Central Board of Direct Taxes (CBDT) vide its Notification No 141/2021 [S.O. 5449(E)] dated 29th December 2021 appoints the CIT(Appeals) to facilitate the conduct of e-appeal proceedings. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 29th December, 2021 INCOME TAX S.O. 5449(E).—In exercise of powers conferred by
The Central Board of Direct Taxes (CBDT) vide its Notification No 140/2021 [G.S.R. 903(E)] dated 29th December 2021 notify Rule 16DD Form of particulars to be furnished along with return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A and Form 56FF Particulars to be furnished under clause (b) of
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 40/2021 – Central Tax dated 29th December 2021 notify the Central Goods and Services Tax (Tenth Amendment) Rules, 2021. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 40/2021 – Central
Income Tax Rates for Assessment Year 2021-22 and 2022-23 1.1. In case of an Individual (resident or non-resident) or HUF or Association of Person or Body of Individual or any other artificial juridical person Individuals (Other than senior and super senior citizen) Net Income Range Rate of Income-tax Assessment Year 2022-23 Assessment Year 2021-22 Up
The Central Board of Direct Taxes (CBDT) vide its Notification No 139/2021 [S.O. 5429(E)] dated 28th December 2021 notifies the Faceless Appeal Scheme 2021. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 28th December, 2021 (INCOME-TAX) S.O. 5429(E).—In exercise of the powers conferred by sub-sections (6B) and (6C)
The Government of India, Ministry of Finance, Department of Revenue, CBIC issued Letter vide D.O.F.No.524/11/2021-STO(TU) dated December 20, 2021, to notify HSN amendments in Custom Tariff Act, 1975 from January 01, 2022, so as to align the same with HS 2022. As you are aware, the new (seventh) edition of the Harmonized System (HS) nomenclature, HS-2022, shall
An application for removal of name of the company under section 248(2) of the Companies Act, 2013 shall be made in Form STK-2 along with the fee of five thousand rupees. Every application shall accompany a No Objection Certificate from appropriate Regulatory Authority concerned in respect of following companies, namely – 1. Companies which have
The Central Board of Indirect Taxes and Customs (CBIC) vide its vide its Circular No 167/23/2021 – GST dated 17th December 2021 issues clarification with respect to GST on services provided by restaurants through e-commerce operators. The GST Council in its 45th meeting held on 17th September, 2021 recommended to notify‚ Restaurant Service under section 9(5)
This is to update you regarding the notifications issued by CBIC on 21 December 2021 viz. Notification No. 38/2021 – Central Tax and Notification No. 39/2021 – Central Tax providing 1 January 2022 as the appointed date for various amendments/ new provisions introduced in the GST law: I. Notification No. 38/2021 – Central Tax The said Notification has made certain Rules introduced/ amended vide CGST (Eighth Amendment)
