CA Rajender Arora
4 articles written by CA Rajender Arora on ConsultEase.
Detail analysis of Krishi Kalyan Cess by CA Rajender Arora
KrishiKalyanCess‟ (“KKC”) to be levied at 0.5% on the value of all taxable services w.e.f. June 1, 2016. Facts about KKC:- Applicable to services taxable under reverse charge also Not leviable on exempted services Credit available only for payment of KKC SEZ units entitled to
GST Invoice Bill Format from 1st July
GST Invoice Bill Format GST Invoice Bill Format for all. This format have all the required fields.
Adjudication of detained goods should be expeditiously
The adjudication proceedings on the goods detained / seized should be completed expeditiously Where the registered person complies with filing of bond and security, the Proper Officer should release the goods forthwith. – Kerala High Court* [M/s. Vajra Rubber Products (P) Ltd. (Petitioner)
Amendments to CGST Act 2017 as brought in by Finance Bill 2020
Amendments to CGST Act 2017 as brought in by Finance Bill 2020 All the amendments mentioned below are effective from the date to be notified. 1. Insertion in Section 2(114) of CGST Act 2017: Definition of Union Territory “Union territory” means the territory of—