Start learning 50% faster. Sign in now
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.
For the study purpose, the mean of the observations is 148 gm and standard deviation is 17.4 gm. Approximately, the coefficient of variation equals to:
Following two statements are related to regression coefficient
(I) Independent of the change of origin
(II) Independent of the change of scale
For the recorded observation, the coefficient of variation is 0.2 and the variance is 16. The arithmetic mean is:
If the random sample of size n is drawn without replacement from a finite population of size N, the correction factor for standard error of sample mean...
Two data set of size 9 and 6 have standard deviation 3 and 4 respectively and arithmetic means 3 and 3 respectively. The standard deviation of combined...
The arithmetic mean of the following frequency distribution of number of accidents X on week working days is:
X: ...
The grouped data for the observation are as follows.
Class : 2-4 4-6 6-8...
Five persons A, B, C, D and E occupy seats in a row at random. The probability that A and B sit next to each other is: