AMENDMENTS W.E.F 1ST FEBRUARY’2019 Changes in Central GST Act’2017 Section 2(4). “Adjudicating authority”, now means any authority, appointed or authorized to pass any order or decision under this Act, but does not include the Central Board of Indirect Taxes and Customs, the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171” Section 7(1) (1A) , Regarding “scope

Sale bills or Purchase Bills or Debit notes or Credit notes relevant for the financial year 2017-18 can be added or updated in GSTR-1 or Input tax credit can be taken in GSTR-3B till 11-04-2019 for Monthly return filers and 30-04-2019 for quarterly return filers. Pursuant to GST council decisions in its 31st Meeting 22nd December, 2018, an order no. 02/2018 has been issued on 31.12.2018 to allow correction of input tax credit, Debit notes,

What is difference in New ITR Forms notified for AY 2018-19 Income-tax Return Forms (ITR Forms) are the prescribed by Central Board of Direct Taxes in which assessee or taxpayer file the information about his income, source of such income and income-tax paid or payable thereon to the Income-tax Department. The CBDT has issued seven types of ITR Forms which are to be used by different class of assessee(s) or taxpayers. In this Financial Year,

The due date for e-filing of Annual Statement of Equalisation Levy i.e. Google Tax, Tax on Digital Advertisement for Financial Year 2016-17 is 30th June, 2018. Equalisation Levy is tax on specified services being online advertisement, any provision for digital advertising space or any other facility or service for the purpose of online advertisement and includes any other service as may be notified by the Central Government in this behalf. Equalisation levy shall be charged at

The Central Board of Indirect Taxes has deferred the TDS, TCS and Reverse Charge Mechanism  provisions in GST up to 30th September, 2018 vide notification no. 12/2018 dated 29th June, 2018.