In respect of many of the durable goods, the manufacturers provide after-sale warranty services i.e. for a specified period of time after the sale of the product, the manufacturer assumes responsibility to provide service for any defect in the product and/or replaces any part free of cost (or as mentioned in the agreement in this regard). In some cases, a manufacturer is a person located outside India who supplies the equipment or any good through an Indian dealer/intermediary and then also...
Read more1. Removal of Difficulties Order No. 09/2019-CT dated 3rd December 2019
a. The government has issued Removal of Difficulties Order No. 09/2019-CT dt. 3rd December 2019 to extend the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal.
b. The time limit for filing of appeal against the order of the first appellate authority was three months from the date of...
Read moreIndia moved into the new regime of the GST taxation, which left the taxpayers with the stock on which the existing tax was paid (central excise and VAT) and also with the balance of the tax credit of the existing law and may other challenges considering this Chapter XX of the Central Goods and Service Tax Act, 2017 has transitional provisions from section 139 to 142.
In order to eliminate double taxation at the time of transition into GST, all taxpayers were given a facility to carry...
Read moreSummary of CBIC instruction dated 20th November 2019:
Notification No / Order Ref No & Form No. |
Applicable to |
To be filed by |
Period |
Previous Due Date |
Revised Due Date |
57/2019–CT FORM GSTR 1 |
Registered persons having principal place of business in Jammu & Kashmir |
A... |