Articles by RENGARAJ R.K

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Deemed exports in Annual Return GSTR 9

  RENGARAJ R.K    17 June 2019 at 12:19

Introduction: As 30th June, 2019 is fast approaching the GST Practitioners, auditors and assessees are involving themselves in filing annual return GSTR 9 and ..



Whether Form 'C' should be made available to an assessee even after GST?

  RENGARAJ R.K    23 August 2018 at 10:59

Introduction: On July 1, 2017, India ushered the Goods and Service Tax, the country�s biggest indirect tax reform since Independence and now GST has compl



GST Notification in the Textile industry regarding Inverted Tax Structure

  RENGARAJ R.K    13 August 2018 at 11:15

Introduction Based on the recommendations of the 28th GST Council Meeting held recently, the Board has issued the Notification bearing No.20/2018 dt 26th July 2..



Reverse charge mechanism and remission of tax under the GST regime

  RENGARAJ R.K    20 February 2017 at 11:01

Reverse charge mechanism and remission of tax under the GST regime



Dealer friendly e-C Tax Website and Changes in TNVAT Act, 2006

  RENGARAJ R.K    09 February 2016 at 10:53

Introduction: In order to curb tax evasion of selected notified commodities which are brought into the State and sold without



Tax recovered but not paid to the Govt. has to be treated as evasion of ST

  RENGARAJ R.K    22 July 2015 at 10:51

Introduction: In a recent judgment the Hon�ble Tribunal in the case of M/s IWI CROGENIC VAPORIZATION SYSTEMS INDIA Vs Commissioner of Central Excise Vadodar (2015-TIOL-1458-CESTAT-AHM) has held that recovering tax from the service recipients an



Best of Judgement and Principles of Natural justice

  RENGARAJ R.K    10 April 2015 at 10:33

BEST OF JUDGEMENT AND PRINCIPLES OF NATURAL JUSTICE UNDER TNVAT Act, 2006INTRODUCTION:In the recent times, many writ petitions have been filed before the Honble Madras High Court seeking intervention of the High Court an



Reversal of Input tax credit on account of mismatches

  RENGARAJ R.K    09 March 2015 at 10:26

Input Tax Credit reversal on account of mismatches found in the Returns under Tamilnadu VAT Act, 2006.-rengaraj r.k, advocate, swamy associatesIntroduction: In the recent times, the Commercial Taxes Department has started issuing Notices and passing



Whether ITC reversal is to be made for export sales

  RENGARAJ R.K    07 February 2015 at 11:17

R.K Rengaraj, AdvocateWhether Input Tax Credit (ITC) reversal is to be made on export sales without filing form W under Section 18 (3) of the TNVAT Act, 2006?.Introduction: Under TNVAT Act, 2006 there are two options available for the dealer in



Is reversal of input tax credit maintainable when the selling dealer's RC is cancelled?

  RENGARAJ R.K    17 January 2015 at 13:18

Introduction: When a dealer purchases his inputs from his vendor and claims the eligible Input Tax Credit (ITC), with a bonafide beli