SkillShort

CFA Investment Foundation Program - Complete Registration Process

CFA Investment Foundation Program - Complete Registration Process LEARNING OUTCOMES = CFA Investments Foundations Program - Complete Registration Process SYLLABUS PDF LINK : https://drive.google.com/file/d/1881uJ-67noox-tYN...

SECTION 9 OF CGST ACT provides levy and collection of GST and payment of the same.

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Hope to stay in touch even in future

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SECTION 9 OF CGST ACT | CHARGEABILITY OVERVIEW SECTION 9 OF CGST ACT provides levy and collection of GST and payment of the same. Hope to stay in touch even in future Regards SkillShort Family Review link...

Negative list under GST

SCHEDULE 3 NEGATIVE LIST UNDER SECTION 7| SUPPLY UNDER GST SCHEDULE 3 NEGATIVE LIST UNDER SECTION 7 provides for activities or transactions which shall be treated neither as supply of goods nor a supply of services. ...

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Schedule 1 Part -2 Under Supply LEARNING OUTCOMES: Schedule 1 Part -2 Under Supply INSTITUTE: SKILLSHORT ( https://maps.app.goo.gl/15euB ) LECTURE BY: CA CS RUPA JAIN In this video, we shal...

For the first time in Kolkata, we are introducing :
EARN BETTER, PAY LATER
Be an accountant within 5 weeks.
Skills upgraded- Tally, GST, MS OFFICE, Income Tax, PF ESI.
Salary- 7K-20K.
Eligibility- Commerce Background.
Registration Charges : ₹1000
Training will be provided by qualified CA.

Note : Registration fees is fully refundable. Take a demo class before registering yourself.
For more information contact us 7003074235

*Aadhar linking with PAN*

CBDT extends due date for linking Aadhaar with PAN till June 30, 2018

1. Whether Amendments to the Registration Certificate is permissible?

Yes. In terms of Section 20, the proper officer may, on the basis of such information furnished either by the registrant or as ascertained by him, approve or reject amendments in the registration particulars in the manner and within such period as may be prescribed. It is to be noted that permission of the proper officer for making amendments will be required for only certain core fields of information, whereas for the other fields, the registrant can himself carry out the amendments.

2. Whether Cancellation of Registration Certificate is permissible?

Yes. Any Registration granted under this Act may be cancelled by the Proper Officer, in circumstances mentioned in Section 21 of the MGL. The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered taxable person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed.

1. Is it necessary for the Govt. organization to get registration?

A unique identification number (ID) would be given by the respective state tax authorities through GST portal to Government authorities / PSUs not making outwards supplies of GST goods (and thus not liable to obtain GST registration) but are making inter-state purchases.

2.Who is a Casual Taxable Person?

Casual Taxable Person has been defined in Section 2 (21) of MGL. It means a person who occasionally undertakes transactions in a taxable territory where he has no fixed place of business.

1.Is it necessary for the UN bodies to get registration under MGL?

All UN bodies Consulate or Embassy of foreign countries and any other class of persons so notified would be required to obtain a unique identification number (UIN) from the GST portal. The structure of the said ID would be uniform across the States in conformity with GSTIN structure and the same will be common for the Centre and the States. This UIN will be needed for claiming refund of taxes paid by them and for any other purpose as may be prescribed in the GST Rules.

2. What is the responsibility of the taxable person supplying to UN bodies?

The taxable supplier supplying to these organizations is expected to mention the UIN on the invoices and treat such supplies as supplies to another registered person (B2B) and the invoices of the same will be uploaded by the supplier.

1.Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST?

Yes. In terms of Sub-section (3) of Section 19, a person, though not liable to be registered under Schedule III, may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person.

2. Is possession of a Permanent Account Number
(PAN) mandatory for obtaining a Registration?

Yes. Every person shall have a Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961) in order to be eligible for grant of registration under Section 19 of the Model GST Law.
However as per section 19 (4A) of MGL, PAN is not mandatory for a non-resident taxable person who may be granted registration on the basis of any other document as may be prescribed.