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Recent Advisories on GST matters
News and Announcements
CA. Sachin Jindal

Recent Advisories on GST matters

GST Department issues advisory on a time-to-time basis on various issues faced by the industries on GST related matters. Recently GST department has issued advisories on the following issues:

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GST on work contracts
News and Announcements
CA. Sachin Jindal

GST on Work Contracts

Works Contract has been defined in Section 2(119) of the CGST Act, 2017  as “works contract” means a contract for building, construction, fabrication, erection, completion, construction, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property involving the transfer of property in goods; (whether in the form of goods or in any other form) involved in the performance of a such contract.”

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RBI Guidelines on Merchant Trade Transaction
Notification
CA. Kapil Mittal

RBI Guidelines on Merchant Trade Transaction

For the purpose of monitoring Merchant Trading Transactions, RBI has issued guidelines for Merchant Trade Transactions (“MTT”). These guidelines have been amended various times over the period of time based on changes in the market and transactions. The latest guidelines were issued vide circular No. RBI/2019-20/152 A.P. (DIR Series) Circular No.20 dated 23rd January, 2020.

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