Articles by this Author
Goods and Services Tax

Goods and Services Tax
No bar on investigation by different officers independently investigating different matters without any overlapping
Goods and Services Tax

Goods and Services Tax
Assessee can rectify or revise Form GSTR-3B or GSTR- 1
Goods and Services Tax

Goods and Services Tax
Time period for claiming refund of excess Service Tax paid under TRAN-1, to be counted from date of it’s reversal
Goods and Services Tax

Goods and Services Tax
Bail Granted to accused arrested for availing ineligible ITC of Rs. 9 Crore
Goods and Services Tax

Goods and Services Tax
Mandatory to mention 4/6-digit HSN/SAC Code w.e.f. April 1, 2021
Corporate Law

Corporate Law
Supreme Court: Period from 15.03.2020 to 14.03.2021 to be excluded from limitation period
Goods and Services Tax

Goods and Services Tax
GST on supply of goods outside India from vendor’s premises located outside India
Goods and Services Tax

Goods and Services Tax
Opportunity of being heard shall be given before passing of any order by GST Authority
Goods and Services Tax

Goods and Services Tax
HC Granted bail to accused alleged of fraudulently availing, utilizing & passing on ineligible ITC of INR 314.25 Cr.
Goods and Services Tax

Goods and Services Tax
Time period to file an appeal starts only when order is uploaded on GST portal
Goods and Services Tax

Goods and Services Tax
Power to attach bank account should be exercised strictly as it entails serious consequences
Goods and Services Tax

Goods and Services Tax
Provisional attachment on sub-contractor’s escrow account lifted as sub-contractor is not a taxable person
Goods and Services Tax

Goods and Services Tax
Budget 2021: Amendments proposed in Section 74, 107, 151, 152 & 168 of CGST Act, 2017
Goods and Services Tax

Goods and Services Tax

