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Ans. The worth of all zero-rated materials which includes exports and provides to SEZ might be excluded for calculating the Restrict of Rs. fifty lakhs.
Ans. 1 would not must cumulatively work out the taxable supplies by merging values of the sooner thirty day period. One particular should only discover the taxable supplies of the present thirty day period to find out if it exceeds Rs. 50 lakhs. If Indeed, one has to adjust to this provision.
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However, If your turnover is less than Rs. 6 crores within a money calendar year however the taxable provides for just about any month exceeds Rs. 50 lakhs, then Rule 86B stands attracted.
♦ Put up-amendment : utilization of e-credit history ledger is restricted to maximum of 99% of output tax legal responsibility
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Forfeiture is a controversial Software utilised heavily in the latest a long time by federal, point out and local regulation enforcement companies nationwide. Proponents say it deters criminal offense Together with the threat that cash, autos and also other property acquired illegally, or useful for illicit needs, might be confiscated.
Prosecutors declare the forfeiture is justified since the unnamed box holders were engaged in prison action. They may more info have disclosed no proof to aid the allegation.
The FBI seized it, rejected his requests to return it and it is now shifting to confiscate it with no clarification.
♦ This relaxation states that if the person has compensated more than 1% using e-cash ledger for discharging OUTPUT TAX upto the stated month in present monetary year then this restriction won't apply i.
One lakh as earnings tax. This sum ought to have been paid in Each individual of the two preceding economical a long time for which the closing date to file return of earnings underneath subsection portion 139(1) on the said Act has expired.
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