Since the inception of Goods and Services Tax (‘GST’) in 2017, leviability of GST on director’s remuneration has been an ambiguous subject. The question lies in whether services provided by the director to a company is required to be treated as ‘services by an employee to the employer in the course of or in relation […]
We are pleased to share with you the copy of our latest publication of GST Café, wherein we have analysed the recent ruling of the Authority on Advance Ruling in Karnataka in the case of NCS Pearson Inc.., wherein the Authority has held that conducting online exams/tests with minimal human intervention constitute ‘OIDAR service’. To […]
We are pleased to share with you the copy of our latest publication of GST Café, a briefing on the recent notification issued by the Central Board of Indirect Tax and Customs (the ‘Board’) whereby the Board has sought to extend certain reliefs provided earlier under Indirect Taxes due to COVID-19 and resultant difficulties. To […]
We are pleased to share with you the copy of our latest publication of GST Café, a briefing on the recent notification issued by the Central Board of Indirect Tax and Customs (‘CBIC’) whereby Rule 67A has been notified i.e. facility for filing NIL GSTR-3B through short messaging service facility (‘SMS’). To read the GST […]
We are pleased to share with you the copy of our latest publication of GST Café, a briefing on the relaxations provided under the Customs Act, 1962 to facilitate trade during the COVID-19 pandemic. To read the GST Cafe, click at the download newsletter. We trust that you will find the same useful. Looking forward […]
The Ministry of Finance has on April 22, 2020 and April 27, 2020 published the Foreign Exchange Management (Non-debt Instruments) Amendment Rules, 2020 (“Amendment Rules”) and the Foreign Exchange Management (Non-debt Instruments) (Second Amendment) Rules, 2020 (“Second Amendment Rules”) respectively to amend the Foreign Exchange Management (Non-debt Instruments) Rules, 2019 (“NDI Rules”). Foreign Exchange Management […]
