Benami Property Adjudicating Authority and Appellate Tribunal Functions
The Central Government directs that the Adjudicating Authority and the Appellate Tribunal appointed under the Prevention of Money-laundering Act, 2002 discharge the functions…
CBDT·31 Oct 2018·Notification·Notification No. 76/2018 F. No. 225/261/2018 ITA-II
Notification No. 76/2018 Indian Commodity Exchange Limited Recognized Association
The Central Government notifies Indian Commodity Exchange Limited as a recognised association for commodity derivatives trading under Section 43 of the Income-tax Act.
CBDT·31 Oct 2018·Notification·Notification No. 75/2018
Approval of M/s Charutar Arogya Mandal under Section 35(1)(ii)
The Central Government approves the organization M/s Charutar Arogya Mandal, Gujarat for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961.
59/2018-Central Tax : Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018.
CBIC-GST·26 Oct 2018·Circular·Circular No. 69/43/2018-GST
Standard Operating Procedure for Cancellation of Registration
Taxpayers apply for cancellation of registration in FORM GST REG-16 within thirty days of the event warranting cancellation.
Clarification on Refund Issues and IGST Refund for EPCG Exporters
This circular clarifies the handling of refund claims after the issuance of a deficiency memo and the eligibility of certain exporters to claim refunds of IGST paid on exports.
CBIC-GST·26 Oct 2018·Circular·Circular No. 71/45/2018-GST
Clarifications on Casual Taxable Person Registration and Excess ITC Recovery
This circular clarifies GST rules for casual taxable persons and the recovery of excess Input Tax Credit distributed by an Input Service Distributor.
CBIC-GST·26 Oct 2018·Circular·Circular No. 72/46/2018-GST
Return Procedure and Tax Treatment for Expired Drugs or Medicines
The Central Board of Indirect Taxes and Customs clarifies the procedure for the return of time expired drugs or medicines under the Goods and Services Tax laws.
Income-tax Eleventh Amendment Rules, 2018 for Form No. 13
The Central Board of Direct Taxes amends the Income-tax Rules, 1962, to update provisions and Form No. 13 for tax deduction or collection at lower rates or no deduction under…
CBIC-GST·23 Oct 2018·Notification·56/2018-Central Tax
Casual Taxable Persons Registration Exemption for Handicraft and Specified Products
The Central Government exempts specific casual taxable persons from obtaining registration under the Central Goods and Services Tax Act, 2017.
CBIC-GST·23 Oct 2018·Notification·57/2018-Central Tax
Exemption of Ministry of Defence Authorities from Tax Deduction at Source
The Central Government exempts specific authorities under the Ministry of Defence from tax deduction at source compliance under the Central Goods and Services Tax Act, 2017.
CBDT·23 Oct 2018·Notification·Notification No. 72/2018
Income-tax (10th Amendment) Rules, 2018
The Central Board of Direct Taxes amends the Income-tax Rules, 1962 to replace Form 36 and Form 36A for appeals and cross-objections before the Appellate Tribunal.