Circular regarding use of functionality under Section 206AB and 206CCA of the Income-tax Act, 1961
Dated: 21 “June, 2021 Finance Act, 2021 inserted two new sections 206AB and 206CCA in the Income-tax Act 1961 (hereinafter referred to as “the Act”) which takes effect from I…
Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System
North Block, New Delhi,Dated the 17th June, 2021 To, Principal Chief Commissioners/ Principal Directors General,Chief Commissioners/ Directors General,Principal Commissioners/ Commissioners of GST and Central Tax (AII), Madam/Sir, Representations have been…
GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them
North Block, New Delhi,Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ PrincipalCommissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Certain representations…
GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
North Block, New Delhi,Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ PrincipalCommissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir, Certain…
Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis
North Block, New Delhi,Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ PrincipalCommissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir, Reference…
Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)
North Block, New Delhi,Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ PrincipalCommissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir, Certain…
Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)
North Block, New Delhi,Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ PrincipalCommissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir, Certain…
Clarification regarding applicability of GST on supply of food in Anganwadis and Schools
North Block, New Delhi,Dated the 17th June, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ PrincipalCommissioners/ Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir, Representations…
Clarification regarding the limitation time for filing of appeals before the CIT(Appeals) under the Income-tax Act,1961 (the Act)
New Delhi, Dated 25th May, 2021 1. The Central Board of Direct Taxes has issued Circular NO. 8 of 2021 on 30th April 2021 providing various relaxations till 31 st…
Clarification on offsetting the excess CSR spent for FY 2019-20
Dated: 20th May 2021 To,All concerned stakeholders. Madam/ Sir, Keeping in view the spread of COVID-19 in India, an appeal dated 30.03.2020 was made to MDs/CEOs of top 1000 companies…