Articles by CS Advocate Abhishek Goyal

Challenges in GST Adjudication: A Call for Reform

Posted by CS Advocate Abhishek Goyal 22 March 2025 391 Views

To me, the adjudication process under GST, apart from the prolonged non-constitution of the GST Appellate Tribunal (GSTAT), remains one of the most prominent yet disappointing aspects of the tax regime.

Nuances of tax laws - How to understand & interpret?

Posted by CS Advocate Abhishek Goyal 04 March 2023 6157 Views

Rule of harmonious construction requires that a provision of law must be read as a whole and not in isolation. The law should be given effect to without adding anything as per the intention of the legislature.

Emotional Intelligence

Posted by CS Advocate Abhishek Goyal 12 December 2022 2032 Views

Emotional Intelligence is something which is one of the most under rated yet significant soft skill.

Big goals vs realistic goals: A face-off

Posted by CS Advocate Abhishek Goyal 23 November 2022 2124 Views

It is better to have bigger goals rather than so called realistic goals because bigger goals are more likely to inspire you to scale greater heights in your career and life and make others feel proud of you and get inspired from you.

ITC reversal in case of supplier found bogus or non existent

Posted by CS Advocate Abhishek Goyal 22 August 2022 13333 Views

Even after completing 5 years, one gets the feeling that GST is still an evolving law. Lot many changes are taking place with almost every GST council meeting. There are still some burning issues which are yet to be ironed out and decisively settled. These burning issues have been a bone of contention between department and the tax payers.

Composite supply vs RCM vs Transaction value

Posted by CS Advocate Abhishek Goyal 13 August 2022 6898 Views

In case of GTA services, the person who is liable to pay freight is considered as the service recipient. Recipient of GTA service is liable to pay RCM on such freight. Accordingly RCM is payable under CGST, SGST or IGST head.

Mandatory GST registration vs Inter state supply of rental service

Posted by CS Advocate Abhishek Goyal 05 August 2022 25605 Views

In this short article, I am discussing interplay of mandatory GST registration u/s 24 vis-a-vis inter state supply of rental service on immovable property based on place of supply (POS) rules in GST.

Interplay of RCM and registration requirement on rental service

Posted by CS Advocate Abhishek Goyal 01 August 2022 10855 Views

The RCM liability on registered tenant shall apply irrespective of whether the landlord is registered under GST or not.

GSTR-3B in new avtar very soon!

Posted by CS Advocate Abhishek Goyal 29 July 2022 11383 Views

The concept paper is based on recommended changes to GSTR-3B based on recommendations of GST Council keeping in view the discussions held therein.

Sacred wisdom for CA/CS/CMA students - Key success factors

Posted by CS Advocate Abhishek Goyal 11 July 2022 3094 Views

List down all your achievements so far, and be proud of them, reward yourself at least with a pat on the back. Your achievements may not be big but they are not smaller either.