SAHAKARSUTRA

मानीव अभिहस्तांतरण { Deemed Conveyance }  : स्वागतार्ह सुधारणा संस्थेची इमारत तर उभी राहिली, परंतु ती ज्या जमिनीवर बांधण्यात आली तिची मालकी अन्य कोणाकडेच असते. मानीव अभिहस्तांतरण आदेश व प्रमाणपत्र देण्यासंदर्भात अनुसरावयाच्या कार्यपद्धतीबाबत सुधारित आदेशाबाबत विशेष माहिती देणारा प्रस्तुत लेख.. मानीव अभिहस्तांतरण म्हणजे सहकारी गृहनिर्माण संस्थांच्या नावे जमिनीची मालकी व हक्क हस्तांतरित करणे. सरकारने मालकी हक्काच्या सदनिकांबाबत अधिनियम १९६३ मध्ये दुरुस्ती करून संस्थांना मानीव अभिहस्तांतरण करून घेण्याची सुविधा उपलब्ध केली आहे. ज्या सहकारी गृहनिर्माण संस्थांच्या बाबतीत जमीन मालक व विकासक जमीन व इमारत यांच्या विहित मुदतीत संस्थेस हस्तांतरण करून देण्यास टाळाटाळ करतात अशा संस्थेस मालमत्तेच्या  मानीव अभिहस्तांतरणासाठी जिल्हा उपनिबंधकाकडे अर्ज करता येतो. हा अर्ज प्राप्त झाल्यानंतर योग्य त्या चौकशीनंतर उपनिबंधक मानीव अभिहस्तांतरण प्रमाणपत्र देऊन मालमत्तेचे हस्तांतरण सहकारी गृहनिर्माण संस्थेच्या नावे करून देतात. संस्थेची इमारत तर उभी राहिली, परंतु ती ज्या जमिनीवर बांधण्यात आ...

Reverse charge  is a  mechanism  where the recipient of the goods and/or services is liable to pay GST instead of the supplier. What is Reverse Charge? Normally, the supplier of goods or services pays the tax on supply. In the case of Reverse Charge, the receiver becomes liable to pay the tax, i.e., the chargeability gets reversed. 2. When is Reverse Charge Applicable? A. Supply from an Unregistered dealer to a Registered dealer If a vendor who is not registered under GST, supplies goods to a person who is  registered under GST , then Reverse Charge would apply. This means that the GST will have to be paid directly by the receiver to the Government instead of the supplier. The registered dealer who has to pay GST under reverse charge has to do self-invoicing for the purchases made. For Inter-state purchases the buyer has to pay IGST. For Intra-state purchased CGST and SGST has to be paid under RCM by the purchaser. Deferment. 6th Aug 20...

The Chairman / Secretary, Saket CHS Ltd. Thane. Dear Sirs, Yes, one will need to pay tax even if payment is not received against the GST invoice. The liability of GST arises at the ‘time of supply’. Time of supply in case of supply of goods is “the date of issue of invoice by the supplier or the last date on which he is required to issue the invoice with respect to the supply”. Time of supply in case of supply of services is earlier of below two – The date of issue of invoice by the supplier or the last date on which he is required to issue the invoice with respect to the supply; or The date on which the supplier receives the payment with respect to the supply (i.e., Advance Payment). However if payment not received from client, you may raise credit note anytime to avoid unnecessary gst tax payment on it as a input credit while filing gst return. When should GST be paid? The answer to this questiom lies in Point of Supply rules (POS) of GST. ...

The Chairman / Secretary, Saket CHSL, Thane. Dear Sirs, I am giving herewith the legal provision on whether we can get Input Tax Credit on Repairs and Renovation of Buildings: One cannot  take ITC  on repairs and maintenance  work of the society buildings as per the section 17 sub section 5 (d)   of the CGST Act  2017 . If the repair results in capitalization of such expense, then you cannot claim ITC.  If repair is charged to Profit & Loss A/c,  then ITC can be claimed. The above provisions apply only when such repairs are done for business. If repairs are personal in nature, then ITC is ineligible. What does the Law say? Let us read what the law has to say about Section 17(5) Notwithstanding anything that sub-section (1) of section 16 and subsection (1) of section 18 contains, ITC will not be available in respect of the following, namely: motor vehicles and other conveyances apart from when they are used– ...

Whether GST should be charged on your Bus Transport Services. Bus transport service is a necessity in a city like Thane, where public transport services are poor. We have been receiving queries regarding the new Goods and Services Tax (GST), which is applicable on freight charges involving goods transport agencies (GTA). In the previous law, services provided by GTA (i.e. transport of goods by road service rendered by a GTA) were liable to a service tax on a reverse charge basis, where the person receiving the service was responsible for payment of tax. In the GST regime, the same legal position prevails, but the scope of the tax has been widened. Meaning of GTA GST laws define GTA in  notification no. 12/2017-Central Tax (Rate) dated 28.06.2017),  which states that, ‘ goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called’. Thus, the transporter must issue a consignmen...

Many a times we have seen that Managing committee fails in legal compliance not because of time but just due to less awareness or callouness on the various compliance required by law. The recent changes (yet to receive consent from Governor of Maharashtra) in Maharashtra Cooperative Society Act, proposed a  Fine of 25000/-  (Rupees Twenty-Five Thousand) in case Managing Committee fails to comply with the legal & mandatory requirements. We at Sahakarsutra therefore thought to share various legal compliances which the Managing Committee needs to comply without any exception. A. Society Statutory Registers As per the various provision of the Society Bye-laws / Maharashtra Cooperative Societies Rules, the Society needs to keep the following statutory register; I Register J Register Property Register Share Register Nomination Register Sinking Fund Register Associate Membership Register Mortgage / Loan Register Managing Committee Meeting Minutes Book Gene...

Important Features of the Right to Information Act, 2005: ·  Every citizen possesses the right to information. ·  The term information includes any mode of information in any form of record, document, email, circular, press release, contract sample or electronic data etc Right to information covers inspection of work, document, record and its certified copy and information in any other electronic mode. ·  Applicant can obtain information within 30 days from the date of request in a normal case. ·  Information can be obtained within 48 hours from time of filing the request if it is a matter of life or liberty of a person. ·  Every public authority is under obligation to provide information on written request or request by electronic means. ·  Certain information is prohibited for security reasons. ·  Penalty for not providing information is Rs. 250/ per day but the total amount of penalty should not exceed Rs. 25,000. The c...

SR. NO ANNUAL GENERAL BODY MEETING SPECIAL GENERAL BODY MEETING 1 Every society shall within a period of four months after close of the financial year, get its book of accounts audited and within six month after the close of the financial year should call the annual general body meeting of the society as provided under section 75(1) of the MCS act 1960. Before 30th Sept of every year. A Special general body meeting of the society may be called at any time at the instance of the chairman or by the decision of the majority of the committee. And shall be called within one month of the date of the receipt or requisition in writing signed by at least 1/5th of members of the society or from the registering authority or from housing federation to which the society is affiliated. 2 Meeting Business  - The meeting shall transact the business other than mentioned in notice of the meeting. But such other contingency points require permission of the chairman of the meeting. The meeting sh...

Sahakarsutra. - सहकारसुत्र *सोसायटी चा ७/१२ स्वतःच्या नावावर_करा* (Deemed Conveyance) #नाहक #खर्च #टाळा. Awareness session - मार्गदर्शन शिबीर *काय माहिती मिळेल:-* १. मानीव अभिहस्तांतरण - Deemed Conveyance -  संपूर्ण प्रक्रिया २. त्यासाठी लागणारे कागदपत्र कोणते? ३. प्रकरण online टाकणे. ४. प्रकरण सर्व कागदपत्रांसह तयार  करणे ५. प्रकरण जिल्हा उपनिबंधकाकडे सुनवाईस असताना कोणकोणत्या गोष्टी घडू शकतात? ६. जिल्हा उपनिबंधक यांचा आदेश मिळाल्यावर अभिनिर्णय कसे कुठे करावे? ७. अभिनिर्णय झाल्यावर दस्त नोंदणी कुठे कशी करावी. ८. online data एन्ट्री कुठे व कशी करावी? ९. मुद्रांक शुल्क व नोंदणी फी व तर शासकीय देणे online कसे भरावे? १०. मानीव अभिहस्तांतरण बाबत शासनाचे निर्णय परिपत्रक कोणते? ११. दस्त नोंद झाल्यावर ७/१२ उताऱ्यावर नाव बदल कसा करावा?  *संपर्क*:- Dayanand Nene @ 8879528575  *दिनांक*:- 12 August, 2018 ⏲ *वेळ* :- 11 am to 3 pm  *Consultation Fees* :- 2500/-  *Seats Available* :- 6 🧦 *स्थळ* :- Sahakarsutra, 7th F...