It is said that achieving anything requires a combination of inspiration and perspiration. That means you have to work hard and be smart. This philosophy applies to every good job as well as school or university exams. For many students, the biggest problem with exams is a lack of confidence, or what some call ‘test […]
Section 109 of Finance Act, 2021 has come into effect from 1st January 2022. Section 109 of Finance Act 2021 relates to Amendment in section 16 of Central Goods and Services Tax Act, 2017. (Notification No. 39/2021–Central Tax | Dated: 21st December, 2021) Section 109 of Finance Act, 2021 In this section, section 16 of […]
Once you get the idea for your startup and have gone through with the market available for you, now you are ready for the next step. But wait, how will you do that? Implementing your idea by incorporating sole proprietary, partnership or Company! Well, this article is all about your Next move. Common legal mistakes […]
If the petitioner had played the role of a WhatsApp group administrator alone and nothing else, then while filing final report, the petitioner’s name shall be deleted. If some other material is also gathered by the first respondent so as to implicate the petitioner, then of course the petitioner will have to challenge the case only on merits.
Analysis of Amendment To CGST Act, 2017 which came in Force From 1st January, 2022 Here with I am providing summary along with analysis of such amendments as below for better understanding to our tax fraternity. Also Read: Notification No. 39/2021–Central Tax [S.O. 5328(E)] 21/12/2021 S. No. Amendment to Section Clause as per Finance Bill […]
With a view to widen up the tax base and boost up the tax collection, over the last few years, the Government is continuously expanding the scope of the information collected by revenue authorities from various different sources vis-à-vis the income being earned by the taxpayers. Taking a step ahead towards the above pointed goal, […]
The GST Mumbai East Commissionerate of Mumbai Zone, while investigating the business activities of cryptocurrency exchange WazirX have detected GST Evasion of Rs 40.5 Crores. The Commissionerate has also recovered Rs 49.20 Crores in Cash pertaining to GST evaded, interest and penalty.
Infosys Limited Vs Deputy Commissioner of SGST (Telangana High Court) In a case where the proper officer is satisfied for reasons to be recorded in writing that the whole or any part of the amount claimed as refund is not admissible or is not payable, he shall issue notice to the applicant requiring filing of […]
GST Rates on various Composite or works contract services to various recipients has been one mind boggling affair for all taxpayers due to multiple amendments from time to time. Some of these amendments are so fine that they are hardly visible and come to notice only when a proper verification or assessment is taken up […]