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Ca Jay Kheni

Latest Posts by Ca Jay Kheni

Implications of Section 43B(h) of Income Tax Act, 1961

January 22, 2024 14733 Views 4 comments Print

Explore the impact of amended Section 43B(h) under the Income Tax Act, 1961, effective from FY 2023-24. Learn about timely payments to MSME suppliers, disallowances, and the consequences for taxable income.

Understanding Rule 88D of CGST Rules: ITC Mismatch Between GSTR-2B & GSTR-3B

August 23, 2023 9924 Views 2 comments Print

A comprehensive guide to CGST Rule 88D which deals with discrepancies in Input Tax Credit (ITC) between GSTR-2B and GSTR-3B returns, and implications of DRC-01C intimation.

E-Invoice Applicability From 1st August 2023

August 10, 2023 6315 Views 4 comments Print

“Unveiling the intricacies of E-Invoicing starting August 1, 2023! Explore the rules, applicability, and advantages of E-Invoicing in GST. Learn who needs to comply, the turnover thresholds, and the consequences of non-issuance. Stay ahead to streamline your business processes. 

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