AERB publishes Safety Code on Management of Nuclear and Radiological Emergencies.
As per the code, the licensee shall maintain and periodically demonstrate that arrangements are in place for an effective response on the site to a nuclear or radiological emergency in relation to a facility or an activity under its responsibility.
Ministry of Consumer Affairs issues notification on storing agricultural commodities.
The commodities requiring chemical or allied laboratory analysis, all AGMARK laboratories, all accredited laboratories notified by National Accreditation Board for Testing and Calibration and laboratories recognized by the Bureau of Indian Standards and Food Safety and Standards Authority of India are authorised for laboratory testing.
CBIC notifies the procedure for filing refund of unutilized ITC on account of export of electricity.
Export of electricity being zero-rated supply, refund of unutilized ITC on account of export of electricity would also be calculated using the same formula.
CBIC prescribes Manner of Re-credit in Electronic Credit Ledger using Form GST PMT-03A.
Till the time an automated functionality for handling such cases is developed on the portal, the taxpayer shall make a written request, in the prescribed format to jurisdictional proper officer to re-credit the amount equivalent to the amount of refund thus paid back through FORM GST DRC-03, to electronic credit ledger.
Clarification on various issue pertaining to GST
Perquisites provided by the employer to the employee in terms of contractual agreement entered into between the employer and the employee, will not be subjected to GST when the same are provided in terms of the contract between the employer and employee
CBIC clarification on penalty for fake invoice
In cases of wrongful/ fraudulent availment or utilization of input tax credit, or in cases of issuance of invoices without supply of goods or services or both, leading to wrongful availment or utilization of input tax credit or refund of tax, action under section 132 of the CGST Act shall be initiated.
CBIC clarification regarding furnishing information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in FORM GSTR-3B and FORM GSTR-1
The suppliers shall update their customer database properly with correct State name in the forms.
