Articles by Pradeep Jain

Single Registration facility under Central Excise

Pradeep Jain 03 March 2016 at 11:04

Introduction:-The Budget, 2016 was presented before the country on 29 February 2016 by the Finance Minister Shri Arun Jaitley which bought with it some issues as well as various reliefs. In this article, we will discuss the relief granted on registra

Excise duty studded on jewellery by Budget,2016

Pradeep Jain 03 March 2016 at 11:04

Introduction:-It is the most expensive amendment ever� Yes, now by virtue of amendments made by Budget, 2016; excise duty is being levied on articles of jewellery [excluding silver jewellery, other than studded with diamonds/other precious sto

Glance at burning legal issues to set off in this budget!

Pradeep Jain 24 February 2016 at 10:50

With the budget round the corner, the consultants are busy making representations whether it be related to rectification of apparent mistakes in the notifications or whether it be related to amendments desired in particular sectors. There is a huge w

Recapitulation of errors that need instant rectification!

Pradeep Jain 09 February 2016 at 09:48

With the budget round the corner, the Department of Ministry of Finance is flooded with the representations conveying the expectations, suggestions, amendments and clarifications in the laws to be implemented in the forthcoming budget. Although, the

Accumulated Education Cess Balance: All Hopes in Vain!

Pradeep Jain 15 December 2015 at 16:13

Introduction:- Since the announcement of the exemption being granted to the levy of Education Cess and SHE Cess by the Finance Minister in Budget 2015-16, the issue as regards the utilisation of the accumulated balance of Education Cess and SHE Cess

Binding nature of board circulars - Confusion settled or created?

Pradeep Jain 09 December 2015 at 11:15

Binding Nature of Board Circulars-Confusion Settled or Created? OrCirculars contrary to SC decisions deemed as rescinded- A good start!Introduction:- The binding nature of the Circulars issued by Board is the issue that has been a matter of litigatio

Proposed refund process under GST

Pradeep Jain 17 November 2015 at 11:56

PROPOSED REFUND PROCESS UNDER GST � HAPPINESS ON THE WAY TO EXPORTERS IntroductionGoods and Services Tax (GST) is said to be the most awaited indirect tax reform of India since independence.

Battle on GST: States vs. Centre

Pradeep Jain 10 October 2015 at 10:41

INTRODUCTION:-Goods and Services Tax (GST), the 122nd Constitutional Amendment Bill, 2014 tabled by Finance Minister Arun Jaitley has already passed in the Lok Sabha. However, due to conflicts between the States and Centre and the reason that the Cen

1% Additional Levy: Where is it heading us?

Pradeep Jain 04 September 2015 at 10:50

An article by:-CA. Pradeep JainCA. Preeti PariharSharad Bang Introduction:- Goods and Service Tax (GST) has been a topic of debate in the recent past. With the NDA government looking firm to bring in the GST, the members of Rajya Sabha still have a n

The lament assessee asks "Kya yehi hai ache din?"

Pradeep Jain 16 August 2014 at 11:53

The most awaited 2014-2015 Finance Budget was presented by Hon’ble Finance Minister, Arun Jaitley on 10th of July 2014. The sugar-coated budget did not aim at bringing any major change due to the reason that there was short time span but still