Articles by CA. Rajeev K. Sharma

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Avail One-time Opportunity to claim the missed out Transitional Credit in GST

  CA. Rajeev K. Sharma    25 November 2022 at 08:57

''Registered Persons' might not have carried forward/claimed 'left out credit/'correct left out credit before 27.12.2017.



Reversal not required by Restaurants and Outdoor Caterers under Rule 6(3) of Cenvat Credit Rules, 2004

  CA. Rajeev K. Sharma    12 July 2019 at 11:39

In the past, numerous show cause notices have been issued all over India by Service Tax Authorities to Restaurant Owners and Outdoor Caterers alleging non-rever..



Transitional Issues in GST on Textiles

  CA. Rajeev K. Sharma    18 July 2017 at 10:38

Transitional Issues in GST on Textiles - Deemed Credit of CGST on Textile Cloth and other items



Textiles and Goods and Services Tax - GST Rates

  CA. Rajeev K. Sharma    06 July 2017 at 10:36

Timely and strict compliance of the law being the back bone of self-assessment under GST, becomes more important for every registered person under GST.



Analysis and Procedural Aspects for Composition Levy under GST in India

  CA. Rajeev K. Sharma    27 June 2017 at 11:03

Analysis and Procedural Aspects for Composition Levy under GST in India



Registration and excise on ready made garments post budget

  CA. Rajeev K. Sharma    04 March 2016 at 11:34

In my first part of the Article "Excise on Ready Made Garments and Made Ups-Post Budget-2016" we had presented a brief note on applicable Central Excise with effect from 1st of March, 2016 on Readymade Garments and Made Ups. In this part,



ST new exemption and exemption withdrawn after Budget

  CA. Rajeev K. Sharma    01 March 2016 at 10:44

ST new exemptions and exemptions withdrawn immediately with effect from 1st March, 2016 - Budget 2016 Subject Present Position Budgetary Change



Excise on Ready Made Garments and Made Ups - Post Budget-2016 Position

  CA. Rajeev K. Sharma    29 February 2016 at 15:35

Excise duty of 2% (without CENVAT credit) or 12.5% (with CENVAT credit) is being levied on readymade garments and made up articles of textiles falling under Chapters 61, 62 and 63 (heading Nos. 6301 to 6308) of the Central Excise Tariff except those



Ready reckoner - ST changes effective from 1st April, 2015

  CA. Rajeev K. Sharma    02 April 2015 at 10:23

READY RECKNOR SERVICE TAX CHANGES 01-04-2015 In this Ready to- Read Table, I have endeavored to encapsulate major changes in service tax that are effective from 01-04-2015 along with proposed changes in service tax rates consequent as enshrine



Business doesn't pay taxes,it collects it

  CA. Rajeev K. Sharma    24 January 2015 at 17:38

You cant tax business. Business doesnt pay taxes. It collects taxes. -A Discussion on recent VAT Provisions regarding Input Tax Credit What Ronald Reagan said on that evening in his office at Wilshire Boulevard Road, Cali