Author: bihartaxconsultant

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Rule 32A. Value of supply in cases where Kerala Flood Cess is applicable

1 [ Rule 32A. Value of supply in cases where Kerala Flood Cess is applicable.- The value of supply of goods or services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms of section 15 of the Act, but shall not include the said cess .] 1 . Inserted vide Notification No.31/2019 – […]

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Rule 28. Value of supply of goods or services or both between distinct or related persons, other than through an agent

Rule 28. Value of supply of goods or services or both between distinct or related persons, other than through an agent. – The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply […]

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Rule 26. Method of authentication

Rule 26. Method of authentication. – (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under […]

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