Sunday, 7 April 2019
Monday, 1 April 2019
Aadhaar Mandatory for income tax return filing wef 01.04.2019
NOTIFICATION No. 31/2019
New Delhi, the 31st of March, 2019
In exercise of the powers conferred
under sub-section (2) of section 139AA of the Income-tax Act, 1961
(Act), the Central Government, hereby notifies that every person who has
been allotted permanent account number as on the 1st day of July, 2017, and who is eligible to obtain Aadhaar number, shall intimate his Aadhaar number to
the Principal Director General of Income-tax (Systems) or Principal
Director of Income‑tax (Systems) in the form and manner specified in
Notification no. 7 dated 29th of June, 2017 issued by the Principal Director General of Income Tax (Systems) by 30th of September. 2019.
2. This notification shall not be
applicable to those persons or such class of persons or any State or
part of any State who/which are/is specifically excluded under
sub-section (3) of section 139AA of the Act.
3. However, notwithstanding the last date of linking of Aadhaar number with PAN being extended to 30.09.2019 in para 1 above, it is also made clear in Circular No. 6 of 2019 that w.e.f. 01st of April, 2019, it
is mandatory to quote Aadhaar number while filing the return of income
as required under Section 139AA(1)(ii) unless specifically exempted as
per any notification issued under sub-section (3) of section 139AA of
the Act. It is also made clear that the returns being filed either
electronically or manually cannot be filed without quoting the Aadhaar
number.
Under Secretary (ITA.II), CBDT
(F. No. 225/75/2019-ITA.II)
Friday, 29 March 2019
input tax credit in case of death of proprietor.
Subject: Clarification in respect of transfer of input tax creditin case of death of soleproprietor–
Circular No. 96/15/2019-GST
verification for grant of new registration
Subject: Verification of applications for grant of new registration –Reg.
Circular No. 95/14/2019-GST
Circular No. 95/14/2019-GST
GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019
Notification to extend the due date for furnishing of FORM GST ITC-04
for theperiod July 2017 to March 2019 till 30th June 2019 issued
15/2019-Central Tax ,dt. 28-03-2019
15/2019-Central Tax ,dt. 28-03-2019
Sunday, 10 February 2019
Friday, 3 August 2018
GST Rate Changes
GST
Rate Changes on Goods
|
|||
S.NO
|
Items
|
New Rate
|
Old rate
|
1
|
Rakhi (other than that of precious or semi-precious material )
|
Nil
|
18%
|
2
|
Sanitary Napkins
|
12%
|
|
3
|
Circulation and commemorative coins
|
5%
|
|
4
|
Raw material for broom
|
12%
|
|
5
|
Stone/Marble/Wood Deities
|
5%
|
|
6
|
Sal leaves and its products
|
18%
|
|
7
|
Khali dona
|
18%
|
|
8
|
Coir pith Compost
|
5%
|
|
9
|
Chenille fabrics and other fabrcis under 5801
|
5%
|
12%
|
10
|
Handloom dari
|
||
11
|
Phosphoric Acid (fertilizer grade only)
|
||
12
|
Handmade Carpets, Textile Floor, Coverings
|
||
13
|
Knitted cap/topi having retails sale value exceeding Rs. 1000
|
||
14
|
Kota Stones and Simliar Stones (other than polished)
|
18%
|
|
15
|
Ethanol for sale to oil marketing companies for blending with
fuel
|
||
16
|
Solid Bio fuel pellets
|
||
17
|
Marine Engine
|
28%
|
|
18
|
Bamboo Flooring
|
12%
|
18%
|
19
|
Hand Operated Rubber Roller
|
||
20
|
Brass Kerosene Pressure Stove
|
||
21
|
Zip and Slide Fastener
|
||
22
|
Handicrafts (Excluding handmade)
|
||
23
|
Handbags including pouches and purses; jewellery box
|
||
24
|
Fuel Cell vehicle
|
28%
|
|
25
|
Televisions upto 68 cm
|
18%
|
28%
|
26
|
Glaziers’ putty, grafting putty, resin cements
|
||
27
|
Refrigerators, freezers, water cooler, milk coolers, ice cream
freezer
|
||
28
|
Washing Machines
|
||
29
|
Food Grinders & mixer
|
||
30
|
Vacuum Cleaners
|
||
31
|
Paints and Varnishes (including enamels and lacquers)
|
||
32
|
Shavers, Hair Clippers
|
||
33
|
Hair Cleaners
|
||
34
|
Storage water heaters
|
||
35
|
Immersion heaters
|
||
36
|
Hair Dryers, Hand Dryers
|
||
37
|
Electric Smoothing irons
|
||
38
|
Scent Sprays
|
||
39
|
Toilet Sprays
|
||
40
|
Pads for application of cosmetics or toilet preparations
|
||
41
|
Lithium-ion batteries
|
||
42
|
Powder Puffs
|
||
43
|
Special purpose motor vehicles
|
||
44
|
Work Trucks (Self propelled , not fitted with lifting or
handling equipment)
|
||
45
|
Trailers & Semi trailers
|
||
List of Goods Exempt
|
|||
Fortified Milk
|
exempt
|
5%
|
|
GST Rate Changes on Services
|
|||
Services
|
New Rates
|
Old Rates
|
|
Supply of e-books
|
5%
|
18%
|
|
Supply of Multimodal Transportation
|
12%
|
Nil
|
|
|
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