Follow Us:

Aman Deep Singh & Co.

Latest Posts by Aman Deep Singh & Co.

Section 194T: New TDS Rules for Firms and Partners (Effective 1 April 2025)

August 25, 2025 2406 Views 0 comment Print

Section 194T mandates firms and LLPs to deduct 10% TDS on payments like salary, bonus, and interest to partners, with a ₹20,000 threshold, effective April 1, 2025.

Section 74 GST Notices for Small Value Demands – A Practical Analysis

August 22, 2025 1950 Views 0 comment Print

A practical analysis of how GST Section 74 notices are being used for small-value tax demands and the legal and practical issues this creates for businesses.

15 Basic Concepts of GST Composition Scheme at a Glance

August 1, 2025 9459 Views 3 comments Print

Learn about the GST Composition Scheme for small taxpayers. This guide covers eligibility, tax rates, filing requirements, and key restrictions to help you comply.

E-Way Bill under GST: Rules, Penalties, Challenges & Case Laws

July 25, 2025 22266 Views 0 comment Print

Introduction The introduction of the Goods and Services Tax (GST) in India aimed to unify the indirect tax regime and streamline the movement of goods across states. One of the significant reforms introduced to curb tax evasion and enhance transparency in transportation was the E-Way Bill system, launched under Rule 138 of the CGST Rules, […]

Can a GST Credit Note Be Issued for Returned Export Goods After Claiming IGST Refund?

July 22, 2025 5781 Views 0 comment Print

Whether exporter can issue a GST credit note for returned goods. As per current provisions of GST law and administrative practice, the answer is in negative.

Search Post by Date
February 2026
M T W T F S S
 1
2345678
9101112131415
16171819202122
232425262728