Articles by CA Puspendra Jain

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Rule 86B of CGST Rules 2017

  CA Puspendra Jain    01 March 2025 at 08:38

The implementation of Rule 86B within India's Goods and Services Tax (GST) framework, which aims to curtail fraudulent input tax credit (ITC) claims by necessitating certain taxpayers to remit 1% of their output tax liability in cash



Impact of GST on Used car Business

  CA Puspendra Jain    19 February 2018 at 11:27

In this period of reforming India, government has imposing major compliance and taxation on different industries and also on automobile Industry and the major i..



Sailent features of Section 80GG

  CA Puspendra Jain    03 February 2018 at 15:35

Section 80GG of Income tax Act 1961 as amendend by Finance Act 2016The Simple reading of this section gives the following understanding that Assessee, not falli..