Articles by CA. Nirmeet Shah

Analysis on New Clause (H) of Section 43B of the Income tax Act, 1961

CA. Nirmeet Shah 02 February 2024 at 08:58

The Finance Bill 2023 has introduced a significant amendment to the Income Tax Act, 1961, relating to Micro and Small Enterprises (MSMEs) which is applicable from 1st of April, 2023.

Definition of Audit under GST

CA. Nirmeet Shah 25 May 2020 at 10:08

Audit under GST means an examination of returns, records, and other documents maintained or furnished by the registered person under the GST Act.

Overview of Appeals and Revision under GST

CA. Nirmeet Shah 28 January 2020 at 10:38

In�law, an�appeal�is the process in which cases are reviewed, where parties request a formal change to an official decision. Appeals function both as a process for error correction as well as a process of clarifying and interpreting law.