Articles by Harsh Kaushik

GST: Offences, Penalties And Legal Proceedings

Harsh Kaushik 30 June 2023 at 09:31

In July 2017,The Concept of Goods and Services Tax was introduced in India to ensure smooth flow of Taxes across the entire supply chain with a view to reduce T..

GST Automated Return Scrutiny Module

Harsh Kaushik 15 May 2023 at 08:53

GST Automated Return Scrutiny Module has been designed to select the GST Returns for the process of scrutiny. Its an effective tool to select the GST Returns based on the data analytics and system identified hazards.

Section 15 of CGST Act 2017: Value of Taxable Supply

Harsh Kaushik 10 May 2023 at 09:52

Section 15 of the CGST ACT 2017 talks about the Value of Supply of Goods or Services or Both shall be the Transaction Value, Which is the Price actually paid or payable for the supply of goods or services or both where the supplier and recipient of the supply are not related and the price is the sole consideration for the supply.

Section 62 of CGST Act 2017: Assessment of non-filer of returns

Harsh Kaushik 06 May 2023 at 09:40

Section 62 of CGST ACT 2017 talks about the assessment of those registered taxpayers who have not filed their GST returns within the prescribed due dates. r.

Section 27 Of CGST Act 2017: Special Provisions Relating To Casual Taxable Person And Non-Resident Taxable Person

Harsh Kaushik 27 April 2023 at 17:04

Section 27 of the CGST ACT 2017 talks about special provision relating to grant of GST Registration to Casual Taxable Person and Non-Resident Taxable Person, also covering the provisions which the casual taxable person and non-resident taxable person has to follow.

Section 19 of CGST Act 2017: Taking ITC in respect of inputs and capital goods sent for job work

Harsh Kaushik 25 April 2023 at 17:35

Section 19 of the CGST ACT 2017 talks about the availability of input tax credit by the principal in respect of goods sent to the job worker.

Section 18: Availability Of ITC Under Special Circumstances

Harsh Kaushik 24 April 2023 at 10:12

What does Section 18 say?Section 18 of the CGST ACT 2017 talks about the Input Tax Credit availability under special circumstances such as in case of exempt sup..

Section 17 of CGST Act 2017: Apportionment of Credit and Blocked Credit

Harsh Kaushik 20 April 2023 at 10:02

Section 17 of the CGST ACT 2017 talks about Input Tax Credit Apportionment and Blocking of Ineligible GST Credits.

Section 16 of CGST Act 2017: Eligibility and conditions for taking ITC

Harsh Kaushik 17 April 2023 at 10:03

Section 16 of CGST ACT 2017 talks about Input Tax Credit mechanism, which allow Taxpayers to offset the GST Input Tax Credit with the GST Output Tax Liability. This helps in avoiding the cascading effect of taxes and promote seamless flow of credit through the entire supply chain.

Section 68 of CGST Act 2017: Inspection of goods in movement

Harsh Kaushik 15 April 2023 at 09:30

Section 68 talks about the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be prescribed to carry with him such documents and such devices as may be prescribed.