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Notification No. 77/2018-Central Tax ,dt. 31-12-2018 – Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.

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gst on director remuneration

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The exemption of Rs. 50 lakh in s. 194-IA(2) is applicable w.r.t. the amount related to each transferee and not with reference to the amount as per sale deed. Each transferee is a separate income tax entity and the law has to be applied with reference to each transferee as an individual transferee / person – ITAT Delhi

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Rule 59(6) – Restriction on filing of GSTR 1 with effect from 1-9-2021

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Circular No. 86/05/2019- GST – GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.

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