Form GE-II filing: returns due and goods description field made non mandatory; work contract procurements excluded. Directs filing of Form GE-II returns for the first three quarters by 15 March, 2016; makes sub field 5 of field 4 (description of goods purchased) non mandatory; and clarifies that purchases via work contract activities are excluded from Form GE-II where government entities must issue tax deduction at source certificates and file the prescribed return for such deductions. The notification is effective immediately.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Form GE-II filing: returns due and goods description field made non mandatory; work contract procurements excluded.
Directs filing of Form GE-II returns for the first three quarters by 15 March, 2016; makes sub field 5 of field 4 (description of goods purchased) non mandatory; and clarifies that purchases via work contract activities are excluded from Form GE-II where government entities must issue tax deduction at source certificates and file the prescribed return for such deductions. The notification is effective immediately.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.