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Articles by Neethi V. Kannanth

How to Calculate 5% Provisional ITC in FORM GSTR-3B as per the CGST Rule 36(4)?

Neethi V. Kannanth 07 January 2021 at 09:28

In this article, we discuss the computation of Provisional ITC in FORM GSTR-3B as per the CGST Rule 36(4) including, computation as per Books of Accounts and GSTR-2B, and claim of balance ITC.

Charitable Trusts and NGO - Income Tax Audit and Benefits Available

Neethi V. Kannanth 06 January 2021 at 09:36

In this article, we understand the criteria for Tax Audit and benefits available in the case of Charitable Trusts and NGO, including their taxable income, exempt income, investment of accumulated income etc.