Articles by Manish Gupta

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Important Relaxations in Compliances by MCA amid COVID Pandemic

  Manish Gupta    01 June 2021 at 09:39

Discussing the relaxations and other updates given by MCA amid COVID-19, to help you understand them better and stay updated with all the recent reliefs provided.



ITC Mismatch in GSTR-3B vs GSTR-2A/2B - Rule 36 (4) & its Constitutional Validity

  Manish Gupta    29 May 2021 at 09:40

Discussing whether Input Tax Credit can be denied merely on the ground of mismatch between ITC availed in GSTR-3B with that reflected in GSTR-2A/2B.



Major Amendment in Registration Procedure u/s 12A & 80G

  Manish Gupta    26 May 2021 at 09:31

Section 12A of the Income Tax Act, 1961 is the stepping stone for every charitable organization. It enables non-profit entities such as Charitable Trusts, Non-Profit Organization, Welfare Societies, Religious Institutions, etc. to claim full tax exemption as per Section 11 and 12 of the Income Tax Act, 1961.



Decoding Cryptocurrency From GST Point Of View

  Manish Gupta    26 May 2021 at 09:31

This article intends to give the readers an overview of the complete landscape for the taxation of cryptocurrencies and the indirect tax structure analysis, particularly after implementing the Central Goods and Services Tax Act, 2017.