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Frequently Asked Questions and Answers on GST

Question 1 :   What is the justification of GST ?   Answer : There was a burden of tax on tax in the pre-existing Central excise duty of the Government of India and sales tax system of the State Governments. The introduction of Central VAT (CENVAT) has removed the cascading burden of tax on tax… Read More

Draft Point of Taxation (for Services Provided or Received in India) Rules

The Government of India proposes to issue Point of Taxation (for Services Provided or Received in India) Rules, 2010 in exercise of the powers conferred on it under Sec. 94 (2) (hhh) of the Finance Act, 1994. The purpose of these rules is to introduce clarity and certainty in the matter of levy and collection… Read More

Procedure of Advance Rulings in Customs and Central Excise

In terms of Section 28H of the Customs Act, 1962, Section 23 H of the Central Excise Act, 1944 and Section 96H of the Finance Act, 1994, the Authority for Advance Rulings,  Central Excise, Customs and Service Tax, has regulated its procedure in all matters arising out of the exercise of its powers under the respective Acts.… Read More

Stamp duty implications arising out of an issuance and transfer of debentures of an unlisted company

[2010] 98 CLA (Mag.)  5 Sidharrth Shankar ¢ Vatsal Gaur As part of any transaction involving issuance of debentures by a company, or transfer of debentures of a company, a crucial question which often arises is as to determination of the stamp duty payable on such issuance or transfer of debentures. The answer to this… Read More

Directors™ vicarious liability for dishonor of company cheque Landmark judgment of Supreme Court

[2010] 98 CLA (Mag.)  1 By Dr. K R Chandratre In this article Dr. K R Chandratre, Practising Company Secretary ; Past President, Institute of Company Secretaries of India, discusses standard penal provision which fastens vicarious liability on the directors of the company for offences committed by the company in the light of the landmark… Read More

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