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Decriminalisation Section 132 and section 138 of CGST Act are being amended, inter alia, to 1. raise the minimum threshold of tax amount for launching prosecution under GST from Rs1 crore to Rs2 crore, 2. except for the offense of issuance of invoices without supply of goods or services or both; reduce the compounding amount from the present range of 50 percent to 150 percent of tax amount to the range of 25 percent to 100 percent; 3. decriminalize certain offenses specified under clause (g), (j) and (k) of sub-section (1) of section 132 of CGST Act, 2017, viz. obstruction or preventing any officer in discharge of his duties; deliberate tempering of material evidence; failure to supply the information Input Tax Credit for expenditure related to CSR Section 17(5) of CGST Act is being amended to provide that input tax credit shall not be available in respect of goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013.
Select the option figure which is embedded in the given figure as its part (rotation is NOT allowed).
V, W, X, Y and Z are five friends. V, X and Z are fond of Mango. W, X and Y like Apple. V, W and Z like Guava. W, X and Z like Banana. V and Y are fond...
If ‘ADMONISH’ is coded as ‘DAOMINHS’ in a particular language, then how will ‘REPEATED’ be coded in the same language?
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Which figure should replace the question mark (?) if the following figure series were to be continued?
Identify the diagram that best represents the relationship among the classes given below.
Players, Singers, Persons
In accordance with the logic used in the first pair, replace the question mark with the appropriate option given to
4441 : 13 :: 3136 : ??
Which figure should replace the question mark (?) if the following figure series were to be continued?
In a certain code language, ‘INFERRING’ is written as ‘TMRIIVUMR’. What is the code for ‘STATEMENT’ in that code language?
...Sushil lives to the North of Rajesh who lives to the West of Kamlesh. Arun who lives to the South of Sushil will have his house in which direction with ...