Articles by Mukesh Kuriyal

Are There Any Adjudicating Officer Under Uttarakhand GST Law As On Today

Mukesh Kuriyal 13 June 2023 at 09:12

In Uttarakhand All the powers have been delegated by the Commissioner Vide circular No.1553 Dt 30.06.2017 to the Proper Officer to act as Adjudicating Authority which is against the definition of adjudicating authority because Commissioner cannot be the adjudicating authority.

Analysis on new GST rate for works contract services w.e.f 1st January 2022

Mukesh Kuriyal 19 January 2022 at 13:25

Government Has Amended Tax Rate For Service Provider Providing Works Contract Services From 5%/12% To 18% Vide Notification No 15/2021 C.T(Rate) Dated 18.11.2021 Amending Notification No 11/2017 C.T.(Rate) W.E.F 01.01.2022.

Rule 36(4) Cannot Restrict Or Disallow The ITC Claimed By Assessee

Mukesh Kuriyal 14 May 2020 at 10:10

Input Tax Credit To Be Availed By A Registered Person In Respect Of Invoices Or Debit Notes, The Details Of Which Have Not Been Uploaded By The Suppliers Under Sub-Section (1) Of Section 37, Shall Not Exceed 20 Per Cent

Interest liability on all tax payers filed GSTR 3B after due date

Mukesh Kuriyal 06 May 2019 at 10:55

In The Matter Of M/S Megha Engineering & Infrastructures Limited V/S Commissioner Of State Tax The Telangana High Court In The Judgement Has Laid Down Clea

GST audit how? PAN wise/State wise/GSTIN wise

Mukesh Kuriyal 28 November 2018 at 11:52

Goods & Service Tax Act As Government Declared It To Be Simpler Was Never Simpler And Will Never Be... GSTN Seems To Be Network Of Problems. Nothing Is Cle

Minimum tax payable by senior citizen is Rs 2575

Mukesh Kuriyal 03 September 2018 at 11:53

MINIMUM TAX PAYABLE TO SENIOR CITIZENS FOR FIN YEAR 2017-18 WAS RS 2575 SO WHETHER THIS WILL CREATE REVENUE LOSS OR BENEFIT WHY WAS SENIOR CI

No separate registration for companies providing Works Contract Services

Mukesh Kuriyal 04 April 2018 at 11:44

NO NEED OF TAKING SEPARATE REGISTRATION IN GST TO PROVIDE SERVICES LIKE WORKS CONTRACT TO ANY OTHER STATE IN INDIA.Construction Companies Or Contractors Are Con..