Implementation of Tax Collection at Source for E-commerce Companies Deferred
According to the reports, the implementation of tax collection at source (“TCS”) under the Goods and Services Tax (“GST”) regime, will be deferred by an additional 3 months from the originally planned date of July 01, 2018. Under GST, e-commerce companies have to collect TCS from vendors selling goods on their sites while making payments for goods sold.
TCS was designed as a measure to improve compliance by helping to track such transactions. E-commerce marketplaces have been wary of the provision, fearing an increase in the compliance burden. Last year, the efforts of these e-commerce companies had deferred the implementation of TCS tax for a year, just days before GST rollout on July 01 2017.
SC on Bar Association’s Right to Prohibit Advocate From Representing Individuals
The Supreme Court, on June 22 2018 has held orally in the case of Deepak Kalra v State of Madhya Pradesh that a bar association cannot restrain advocates from appearing on behalf of and defending any individual.
In this case, the petitioner is contesting several matters against his estranged wife, and is aggrieved of the Jabalpur District Bar Association passing a resolution prohibiting advocates from representing him. The Supreme Court assured the petitioner that he shall not be prohibited and any such resolution passed by the Jabalpur District Bar Association will be withdrawn.