CBIC’s 31 FAQs on GST TCS by E-Commerce Operators u/s 52 of CGST Act 2017
CBIC has issued a set of 31 FAQs on issues relating to ‘GST TCS’ by E-Commerce Operators under Section 52 of the CGST Act 2017, updated as on 30 …
Tag: TCS
CBDT Notifies Revised Form 13 and E-process for Lower/ Nil Rate TDS/ TCS certificate u/s 197/ 206C
CBDT notifies amended IT Rules 28, 28AA, 28AB, 37G and 37H along with Revised Form 13 to implement E-process for issue of Certificate under Section 197/ 206C for Lower/ …
GST TCS Collection Rates Applicable for E-com Operators for Inter/ Intra-state Supplies, notified by CBIC
CBIC has notified the 'GST TCS Collection Rates', i.e. 1%/ 0.5% of net value, applicable for 'E-commerce Operators' (not being agents) on Inter-state/ Intra-state Supplies made through it by other …
Finally ‘GST TDS/ TCS’ Applicable from 1 Oct. 2018 under CGST Sections 51/ 52: CBIC
After deferment on various occasions, finally the CBIC has notified that the provisions relating to 'GST TDS/ TCS' under Sections 51/ 52 of the CGST Act, 2017 respectively, shall …
GST TDS/ TCS Provisions Implementation Deferred upto 30 Sept. 2018: CBIC
CBIC has issued a Press Release stating that implementation of provisions relating to TDS/ TCS under CGST Act, 2017 (i.e. deduction of tax at source u/s 51 and collection …
CPC-TDS Procedure: e-Filing of CA Certificate (Form 27BA) for Rectification of TCS Defaults
CPC-TDS Prescribes Procedure for e-filing/ furnishing and verification of CA Certificate in Form 27BA for removing of default/ rectification of Short Collection/ Non Collection of Tax at Source (TCS).
CBDT Clarifications on Amendment in Section 206C (TCS)
The CBDT vide Circular No. 23/2016 dt. 24 June 2016 has clarified on FAQs of stakeholders reg. amended provisions of Section 206C of the Income Tax Act, i.e. no …
CBDT Clarifications (#2) on Amended Provisions of S.206C (TCS)
The CBDT has issued Circular No. 22/2016 dt. 8th June 2016 for necessary clarifications on various issues relating to recent amendments in provisions of Section 206C of Income Tax …