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In this article, the paper writer has examined the relevant decisions wrt 16(4) as well as the validity of credit availed post such due dates.
BackgroundIn the past few years,under GST regime, there had been notices being issued demanding GST on guarantees given in respect of loans by director of compa...
BackgroundIn GST regime, the dept has been issuing notices, making tax demands on discounts and incentives given to the suppliers, especially in context of deal...
BackgroundIn recent times, there has been spate of notices issued by GST dept demanding GST with interest penalty on the reimbursement of electricity charges, c...
In this backdrop, the paper writer has examined GST exemptions available to this sector under GST,as well as whether GST would be liable on renting of residential accommodation as well as on hostels charging upto Rs.1000 per day per unit post 18.7.2022.
In this backdrop, the latest circular 199/11/2023 was issued regarding ISD mechanism, tax on the input services procured by HO for branches as well as clarifying on services supplied between branch offices of entity in different states.
In the course of audit done by dept under section 65 of the CGST Act, certain issues/objections could be raised. The assesses have to carefully examine the matter, give their explanation.
In this article, the author has examined the eligibility of ITC on expenses related to CSR, in light of the proposed amendment in Budget 2023.
In this article, the author has examined the non-payment to vendor within 180 days of invoice date and the implications thereof to assessee.
In this article, the paper writer has examined the provisions of Audit under section 65 as well as best practices in facing GST dept audit.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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