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Section 73 and 74 of CGST Act 2017: Demand of Tax
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts
Vague SCN may be non-maintainable but can be practically handled better
GST Cases sometimes remind us of Charlie Chaplin Shows. However, these shows may be better handled by taxpayers at the adjudicating level itself in case they co...
Work-Life Balance: Let's understand the real Recipe
Join me on this culinary journey as we explore the art of work-life balance, and how you can create a fulfilling and satisfying life that's as visually appealing as a beautifully plated dish.
Corporate Guarantee - Whether Supply or not under GST
Applicability of GST on corporate guarantee wherein related parties are involved and there is no consideration, has been a matter of dispute since introduction of GST.
TDS Applicability & Equilisation Levy On Advertisement Services Taken Through Facebook, Google And Instagram
These days advertisement made through digital platform is quite popular and convenient for business enterprises. While thinking about digital platform, we go for Google, Facebook, Twitter, Linkedin and Insta etc.
MSME: Classification & Role in the Country as of 2023
MSME stands for Micro, Small, and Medium Enterprises, which categorizes businesses based on their size and investment levels. Micro is the smallest, Small is a bit bigger, and Medium is larger.
Section 74 of CGST Act 2017: Tax Discrepancy Due to Fraud and Misstatements
Section 74 of the CGST Act 2017 deals with the determination of tax discrepancies, such as unpaid or underpaid taxes, erroneous refunds, or wrongly claimed input tax credit.
Significance of Deemed Export under GST
Deemed exports are a type of transaction under the Goods and Services Tax (GST) regime that involve the supply of goods or services that are not physically exported from India but are deemed to have been exported.
Practical Application of GST on Gaming & Gambling vide Rule 31B & Rule 31C: Explanation with examples
Rule 31B of The CGST Rules inserted vide Not No 45/2023, provides for determining the Value of supply in case of online gaming including online money gaming
Peer Review of Practicing Company Secretaries (PCS)
Peer Review is a process used for examining the work performed by one's equals (peers) and understanding the systems, practices, and procedures followed by the Practice Unit, and giving suggestions, if any, for further improvement.
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