Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices
New Delhi, dated the 21st June, 2021 To The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)The Principal Director Generals / Director Generals…
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…
Companies (Creation and Maintenance of databank of Independent Directors) Amendment Rules, 2021
G.S.R. 418(E).—In exercise of the powers conferred by section 150 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules,…
Implementation of Section 51A of UAPA, 1967: Updates to UNSC’s 1267/ 1989 ISIL (Da’esh) & Al-Qaida Sanctions List: Amendment of one entry
June 18, 2021 The Chairpersons/ CEOs of all the Regulated Entities Madam/Dear Sir, Please refer to Section 51 of our Master Direction on Know Your Customer dated February 25, 2016…
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…