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Ca Karam Bir Lathwal

Latest Posts by Ca Karam Bir Lathwal

Disallowance of MSME Purchase / Expenses under Section 43B(h)

January 31, 2024 76035 Views 4 comments Print

Explore the impact of Income Tax Acts Section 43B(h) on disallowance of expenses from MSMEs. Learn about changes, provisions, and steps for compliance.

Understanding GST Summons: Rights, Duties, and Validity

September 15, 2023 2748 Views 0 comment Print

This comprehensive article delves into GST summons, covering their definition, issuance, requirements, rights, and duties of the summoned, with recent legal judgments.

Proposed change in GST Act 2017 by Union Budget 2023

February 13, 2023 8598 Views 0 comment Print

Composition Scheme now allowed to person making supply of GOODS through ecommerce operators who is required to collect TCS u/s 52.

GST Audit- Audit Under CGST Act 2017

February 1, 2023 13590 Views 0 comment Print

Ensure compliance & correctness of documents & transactions with an Audit Under CGST Act 2017. Get insights & advice from GST experts!

Important Dates Under GST for FY 2017-18 to 2021-22

November 19, 2022 35490 Views 0 comment Print

Stay updated with the important dates under GST from FY 2017-18 to 2021-22. Learn about due dates, last dates for filing returns, and more.

E-Invoicing System Under GST if Turnover exceeds Rs.10 cr w.e.f 01.10.2022

October 4, 2022 33894 Views 1 comment Print

Learn about the E-Invoicing System under GST Act. Discover the history of e-invoicing implementation and understand its applicability for businesses.

Donation Statement in Form 10BD & Donation Certificate in Form No. 10BE

May 12, 2022 75165 Views 9 comments Print

Learn about Form 10BD and Form 10BE for donation statements and certificates under the Income Tax Act 1961, effective from 01.04.2021. Understand the procedure, time limits, details required, and consequences of non-filing. Stay compliant and informed for seamless deduction claims.

E-Invoicing System Under GST Act. 2017 if Turnover more than 20 cr

March 1, 2022 34074 Views 4 comments Print

Understand the E-Invoicing System under the GST Act of 2017 for businesses with a turnover exceeding Rs. 20 crore. Stay updated with the latest regulations and requirements.

Provisional Attachment as per Section 83 of CGST Act, 2017

February 4, 2022 21990 Views 0 comment Print

1) Meaning of Attachment of Property If the government attaches the property of a person, the person cannot transfer the said property to anyone else. Even if he does manage to transfer the attached property, the transfer shall be deemed void and thus not recognised by law. Even bank accounts can be attached – he […]

Who Required To Take Registration Under GST Act 2017

January 26, 2022 7182 Views 1 comment Print

Who Required To Take Registration Under GST Act 2017 If supplier having aggregate Turnover in a FY exceeds 20 lakh (in case of north & eastern state 10 lakh) section 22 (i) But in case of goods only limit is 40 lakh. [GST Notification No. 10/2019 Date 07/03/2019 C.T w.e.f -1.4.2019] Persons Not Liable for […]

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