Section 14 of IGST – Special provision for payment of tax by a supplier of online information and database access or retrieval services (1) On supply of online information and database access or retrieval services byany person located in a non-taxable territory and received by a non-taxable online recipient, the supplier of services located in a nontaxable territory shall be the person liable for paying integrated tax on such supply of services: Provided that in the case of supply of online information and database access or retrieval services by any person located in a non-taxable territory and received by a nontaxable online recipient, an intermediary located in the non-taxable territory, who arranges or facilitates the supply of such services, shall be deemed to be the recipient of such services from the supplier of services in non-taxable territory and supplying such services to the non-taxable online recipient except when such intermediary satisfies the following conditions, namely:––...

Section 149 of GST – Goods and services tax compliance rating Statutory provision (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act. (2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed. (3) The goods and services tax compliance rating score may be updated at periodic intervals and intimated to the registered person and also placed in the public domain in such manner as may be prescribed....

Section 164 of GST – Power of Government to make rules Statutory provision (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be made by rules....

Section 171 of GST – Anti-profiteering measure Statutory provision (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. (2) The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under any law for the time being in force, to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him....

Section 49 of GST – Payment of tax, interest, penalty and other amounts (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by using credit or debit cards or National Electronic Fund Transfer or Real Time Gross Settlement or by such other mode and subject to such conditions and restrictions as may be prescribed, shall be credited to the electronic cash ledger of such person to be maintained in such manner as may be prescribed....

Section 94 of GST – Liability in other cases (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued business- the tax, interest or penalty payable under this Act by such firm, association or family up to the date of such discontinuance may be determined as if no such discontinuance had taken place; and every person who, at the time of such discontinuance, was a partner of such firm, or a member of such association or family, shall, notwithstanding such discontinuance, jointly and severally, be liable for the payment of tax and interest determined and penalty imposed and payable by such firm, association or family, whether such tax and interest has been determined or penalty imposed prior to or after such discontinuance and subject as aforesaid, the provisions of this Act shall, so far as may be, apply as if every such person or partner or member were himself a taxable person....

Here we will discuss his career as a Football player, his achievements and records, his businesses, and most importantly his earnings and net worth. Mr. Sergio Ramos is a Spanish professional Football Player and also is one of the all-rounders on his team. Sergio Ramos has been described as an “immensely talented defender” who is “strong and powerful” and “a potent finisher from inside the box”. Considering his records, Sergio Ramos has earned the top spot in terms of ranking, as a player and is also among one of the richest footballers in the world....

Marvel Cinematic Universe has officially entered into Phase-4. The ongoing covid-19 pandemic did affect the original plans of MCU phase-4 but we are glad that the universe is moving forward. Phase-4 Kick-started with Wanda-vision TV miniseries, followed by Falcon and the Winter Soldier. However, fans are eagerly waiting for MCU’s big-screen project for the past one and a half years. 2021 can become a really good year for MCU fans as we are getting not one or two but five MCU movies....

He got the opportunity to work and signed a contract with L.A. Reid’s record label, HITCO, in the year of 2018. In the same year, he also released his debut mixtape called It’s An Evil World, and this song is also appreciated by the people because of his style of performance. He started in this industry a couple of years ago and now he has made his name in the music industry as a rising star....

Management Accountants require to equip with techniques of financial modeling, cash flow forecast, right time to raise the fund capital, convincing ability to the lenders and investors in order to grow the business and how to save the business from negative cash flow. This Article is written with a view to understand the Cash flow model, forecasting technique and application of business valuation model to raise the capital fund for a startup....

There was a time when he was CEO and chairman of Lehman. Brothers. Lehman Brothers are now-defunct company. Do you know that there was a time when he was in United States Army as a reserve? While he was studying at College, George w–. Bush was his batch, mate. He named his company Blackstone after his own nickname. Blackstone is famous or infamous for buying and selling companies. Blackstone is known to buy companies Divide the company into several assets and sell every asset separately In fire sale....

He became a disc jockey. He founded his own record label. Yes, Steve founded his own record label when he was just 19 years old. As a matter of fact, he has released all of his creations under his own record label. Interesting thing is that Steve had the potential to be a big composer but he dedicated the first four years of his music live to disc jockeying. Must Check Angerfist Net Worth....

It’s unclear when the group will return in 2022, and the streamer has only given us a few teaser teasers to whet our appetites for what’s to come. Fortunately, that appears to be about to change. Noah Schnapp, who plays Will Byers, a video posted on social media confirms that filming for season four has concluded, and a new teaser is now being developed. What’s more to come in Stranger Things season 4- let’s dig right in!...

If you like this article then please like us on Facebook so that you can get our updates in future ……….and subscribe to our mailing list ” freely “ Submission of PAN Details of Landlord – Is compulsory For salaried individuals, one of the most common exemption sought is house rent allowance. House Rent Allowance is the allowance given by the employer to employees in order to meet the expenses towards accommodation....

If you like this article then please like us on Facebook so that you can get our updates in future ……….and subscribe to our mailing list ” freely “ Supply Chain Management Supply chain-management is the activity of managing goods from one place to another. Supply chain management is the management of materials, information, and finances as they move in a process from supplier to manufacturer ,from manufacturers to wholesaler ,From wholesaler to retailer and to ultimate consumer from retailers....

Tara Lipinski is known as a former figure skater of America who has garnered immense success in her skating career. She has won numerous awards and accolades in her skating career. Tara has won the 1998 Olympic gold medal in figure skating, which was quite an achievement. Later, she participated in various other tournaments and championships like the Champions Series, World Cup, etc. Currently, Tara Lipinski is working as an actress, sports commentator, and film producer....

Tax Implications on Traders and Investors Who is an investor? Investor is the person who buys or sells on delivery basis. Put simply, investor actually holds the stocks for certain time period which will entitle him to be owner of those holdings. He would prefer to sell the stocks only after he becomes owner ( after 2 days for T+2 or 5 days in case of T+5 ).He does not engage in option or future trading and also would not prefer same day trading (popular as intraday trading)....

Profit From Bitcoin Crypto You need to do one thing when you have this investment, and that is by the digital wallet first. It would be great for all the investors to put effort while selecting the buying method and make sure that your profit-earning method is easy to use. There are different ways to profit from this digital currency, and it depends on you which one suits you best for profit-making....

The Quintessential Quintuplets is about to get its third season soon. The series is adapted from the manga series illustrated by Negi Haruna. The anime is licensed by Crunchyroll-Funimation, which already has a good base of viewers across the globe. It is rated 7.6 on IMDb and 4.6 out of 5 on Crunchyroll. The Quintessential Quintuplets is a wholesome anime with light entertainment. It is the story of a poor boy Futaro, who always has a good track record in academics but his life is full of struggles....

Thierry Henry is one of the best French football players of all time. He is a French player, but he played most of his club football outside Frans and during this time he was considered one of the best, if not the best striker in the world. His stint at Arsenal football club is considered magical. Also, check Lionel Messi Net Worth and Cristiano Ronaldo Net Worth, Neymar Net Worth....