A fortiori

Actori incumbit probatio.

any person who owns, operates, or manages a digital or electronic facility or platform for E-Commerce activities

ITAT Deletes Addition On Cash Deposits Before Demonetisation

Omitted

In exercise of the powers conferred under sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of the 2017) and section 164 of Central Goods and Services Tax Act, 2017 (No. 12 of 2017) read with clause (d) of sub-rule 14 of rule 138 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendation of the Council, hereby rescinds the notification number G.S.R. 315(E), dated the 31st March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 31st March, 2018, with effect from the 25th day of May, 2018.

seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-union territory (without legislature) taxable supplies

Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month

seeks to notify the constitution of the Appellate Authority for Advance Ruling in the Union Territories (without legislature).

Seeks to bring into force the UTGST (Amendment) Act, 2018

Monthly statement to be furnished by a recognised association in respect of transactions in which client codes have been modified after registering in the system for the month of

To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.