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Akansha Tulsyan

Latest Posts by Akansha Tulsyan

New Updates: GST Unregistered Sellers via E-commerce Operators

October 17, 2023 5469 Views 1 comment Print

Explore the latest GST updates impacting unregistered sellers on e-commerce platforms in India. Uncover the simplified processes, compliance measures, and opportunities for businesses. Stay informed and adapt to the evolving landscape.

Impact of Notification No. 03/2021- IGST dated 2nd June, 2021 on business

July 8, 2021 4494 Views 0 comment Print

Impact of  Notification No. 03/2021- Integrated Tax dated 2nd June, 2021 on the business As we are aware that, in terms of Notification no.10/2017-IT(R) dated 28.06.2017 in case of import of service, the service recipient is liable to pay GST under Reverse Charge Mechanism. Section 2(11) of the IGST Act, 2017 define Import of Service […]

RFD-03 Deficiency Memo – A way to Hold GST Refund Claim?

July 6, 2021 108984 Views 8 comments Print

Here in this article, we will talk about issuance of Deficiency memo issued by the department after preliminary verification of the refund claim filed ; remedy available with the applicant after the issuance of memo etc. Relevant Legal Provision: “Rule 90(3)-Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant […]

Is Post Facto GST Registration Cancellation Affects ITC already claimed?

April 20, 2021 70236 Views 1 comment Print

In this article, we will discuss about the scenario where Input Tax Credit denied to the bona-fide purchasing dealer owing to the default on the part of the selling dealer. Nowadays, the GST officers has started issuing notice demanding reversal of Input Tax Credit availed on purchase made from Registered Tax payers (RTPs) whose registration […]

Validity of Invoice without Signature for ITC availment

August 5, 2020 54447 Views 9 comments Print

Validity of Invoice without Signature for the purpose of availment of input Tax Credit (ITC) Here in this article we will discuss, Can issue of Invoice without actual signature or digital signature is the valid Tax Invoice for the purpose of availment of Input Tax Credit? Relevant Legal Provision: “Rule 36-Documentary requirements and conditions for […]

Assessment by GST Officer: Keep an eye over the Taxpayer

May 3, 2020 7971 Views 1 comment Print

As we all know that, Goods and Service Tax (GST) is the consumption based tax and self-assessment based system i.e. the GST law empowers taxpayers to self-assessed the CGST, SGST and IGST liability and pay the same to the government exchequer. In other words, it could be said that a trust has been placed, by […]

Advisory issued by GSTN Portal on filing Form GST PMT-09

April 28, 2020 3192 Views 0 comment Print

Rule 87(13) and Form GST PMT-09 made effective w.e.f 21st April 2017 Rule 87 (13) of CGST Rules, 2017: A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated […]

Synopsis of Judgement – Mahadeo Construction Co. Vs UOI (Jharkhand HC)

April 24, 2020 6813 Views 0 comment Print

Synopsis: Recently, the Hon’ble HC, Jharkhand in the matter of Mahadeo Construction Co. [W.P.(T) No. 3517 of 2019 dated 21-04-2020] held that no interest liability u/s 50 of the CGST Act 2017 can be determined without initiating any adjudicatory process either under section 73 or 74 of the CGST Act. Further held that, garnishee proceedings […]

Inspection, Search, Seizure and Arrest under GST Law

April 18, 2020 9186 Views 0 comment Print

Introduction: Taxation is one of the most important sources of government revenue. Our government has to perform various activities for the welfare of the people of India. The authority to levy a tax is derived from the Constitution of India which allocates the power to levy various taxes between the Central and the State. An […]

Relaxation in SVLDRS Module- Due to emerging pandemic COVID-19

April 12, 2020 4746 Views 1 comment Print

As we all are aware that, SVLDRS was introduced with the twin objectives- First,  finalize the legacy disputes in Central Excise and Service Tax that are pending at various forum and second, encouraging non-compliant taxpayer/tax evaders to declare the tax not paid so far and come under the tax net voluntarily. The scheme has received […]

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