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Articles by Manish Gupta

Important Relaxations in Compliances by MCA amid COVID Pandemic

Posted by Manish Gupta 01 June 2021 3325 Views

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

Posted by Manish Gupta 29 May 2021 22828 Views

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

Posted by Manish Gupta 26 May 2021 3665 Views

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

Posted by Manish Gupta 26 May 2021 6525 Views

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.