The Hon'ble Finance Minister, in Union Budget 2021-22, proposed changes vide the Finance Bill, 2021, that amends the Central Goods and Services Tax Act, 2017 ("the CGST Act") with respect to provisional attachment of property/bank account.
Whether restaurants/cloud kitchen/central kitchen providing restaurant services exclusively through E-commerce operators (ECO) would be liable for obtaining or continuing registration w.e.f. 01-01-2022
The CBIC has issued CGST Notification No: 39 dated: 21.12.2021 which notifies the Sections 108, 109, 113 to 122 of Finance Act, 2021 will be enforced effective from 01.01.2022.
The Preference Shares are those shares of the Company which are owned by the persons who have the exclusive right to receive the profits of the Company before the other ordinary shareholders of Company
22 December 2021
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The Central Board of Direct Taxes (CBDT) has rolled out the e-Verification Scheme, 2021 for the Collection of Information of Assessee by the Assessing Officer (AO).
The main objective of the 'Annual Information Statement' is to provide comprehensive tax information to the taxpayer and also to promote voluntary compliance as well as seamless prefiling of the income tax return (ITR).
ESOPs have been a significant component of the compensation for the employees of start-ups, as it allows the founders and start-ups to employ highly talented employees at a relatively low salary amount with balance being made up via ESOPs.
It is seen that the CBIC and DGARM has held back many refunds of exporters due to the difference between the FOB Value of exports as reported in the Shipping Bills and the CIF Value as reported in the GST Invoices which also find a way in the Shipping Bill.
Income tax department collects information about income received and material transactions carried out by an individual during the financial year through various sources and compiles the information collected in a summary form and presents it in a form of a statement called Annual Information System.
In GST, the government stated a taxpayer can avail ITC of all those inputs of goods and services which are used for supply of goods and/or services is allowed under GST.
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