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Ca Amit Kumar

Latest Posts by Ca Amit Kumar

Legal Position on Applicability of GST on Service Charges levied by Restaurants Industry

January 31, 2023 28464 Views 1 comment Print

Explore the legal intricacies of GST on service charges in the restaurant industry. Understand the transaction value concept under Section 15(2) of the CGST Act. Practical scenarios and relevant case laws shed light on GST implications for service charges. Comprehensive insights by legal experts for clarity on tax liabilities.

Latest Changes in GST and Amendments till September 2022

October 15, 2022 26457 Views 2 comments Print

Stay updated on the latest GST changes and amendments till September 2022. Explore conditions for ITC in GSTR-2B, time limits for credit notes, and ITC availing modifications.

GST on NGO, Charitable & Religious Trust

April 16, 2022 20838 Views 2 comments Print

Understanding the implications of GST on NGO, Charitable & Religious Trust. Learn about the exemption provided for services provided for charitable causes.

Section 234A Interest- Non Audit Cases, where net tax liability exceeds Rs. 1 Lakhs- AY 2021-22

April 15, 2022 11916 Views 0 comment Print

Levy of Interest of Sec 234A of Income Tax, Individual- Non Audit Cases, where net tax liability is more than 1 Lakhs- AY 2021-22 In the recent intimation of Sec 143(1) of Income Tax Act 1961, CPC is leving interest under Sec 234A till the filing of return, however the assessee has paid all the […]

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