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Notification No. 28/2021 – Central Tax. In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017
Notification No. 28/2021 – Central Tax.GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS.
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Notification No. 68/2019-Central Tax.
CBIC Notifications related e-invoice system and QR Code applicability. Notification No. 68/2019-Central Tax. B2B Invoices to be E-Invoice and B2C Invoices to be with QR Codes.
CBDT issues Circular on amendment of Tax Audit Report
Section 44AB of the Income-tax Act, 1961 (‘the Act’) read with Rule 6G of the Income-tax Rules, 1962 (‘the Rules’) requires prescribed persons to furnish the Tax Audit Report along with the prescribed particulars in Form No. 3CD. The existing Form No. 3CD was amended vide Notification No. GSR 666(E) dated 20th July, 2018 with effect from 20th August, 2018. Representations have been received by the Central Board of Direct Taxes (CBDT) that the implementation of reporting requirements under the proposed Clause 30C (pertaining to General Anti-Avoidance Rules (GAAR)) and proposed Clause 44 (pertaining to Goods and Services Tax (GST) compliance) of the Form No. 3CD may be deferred. On consideration of the matter, the CBDT has decided, vide Circular No. 6/2018 dated 17th August, 2018, that the reporting under the proposed Clause 30C and proposed Clause 44 of the Tax Audit Report shall be kept in abeyance till 31st March, 2019. Read the full article
