Recently last dates for e-filing of form 15G / 15H have been notified. Some basics are discussed here in that regard.
Maintenance of accounts: [section 44AA and rule 6F] In case of specified professions [Gross receipts exceeds Rs.150000…] : the followings books of accounts shall be maintained by a person carrying on the specified profession:-
3.1 Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. [Section 80-IA]3.1.1 Applicability: where GTI includes any profits and gains derived from eligible business.
GST LIVE Certification Course - 42nd Weekend Batch(With Govt Certificate)