"Presently heading the Legal Division of Hyderabad Branch of the firm. Qualified as a Chartered Accountant in the year 2016. Appears before various tax authorities including CESTAT. Active contributor of case law updates and articles on various professional forums. Also, active in mentoring. Article students in preparation of their exams."
Exporters can monetise accumulated ITC on capital goods by opting for export with payment of IGST. This route enables full credit utilisation and improves cash flow.
Supplies to EOUs qualify as deemed exports, but failure to follow Circular 14/14/2017-GST can result in refund denial. Proper documentation is crucial to unlock GST benefits.
CA Lakshman Kumar Kadali CA Akash Heda Introduction: Recently, the Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 254/11/2025-GST dated 27/10/2025 appointing the proper officers under Section 122, 74A, 75(2) of CGST Act, 2017 and Rule 142(1A) of CGST Rules, 2017. The circular has expressly stated that no proper officer has […]
– CA Lakshman Kumar K – CA Revanth Krishna K Introduction: In recent times, the Central Government has frequently amended existing laws and, in many cases, replaced old enactments with new legislative frameworks. This trend is particularly evident in tax laws such as the Central Goods and Services Tax Act, 2017 and the Income-tax Act, […]
GST 2.0 rate cuts trigger Anti-Profiteering rules (Sec 171). Summary covers obligation to pass on tax/ITC benefit, MRP display norms, NAPA principles, and compliance steps.
Explore the role of judicial discipline in GST and indirect taxes. Understand its implications, binding nature of precedents, and challenges faced in litigation.
Explore the as is where is GST regularization approach. Learn about past tax adjustments, exemptions, and practical implications on compliance and tax liabilities.
Learn how to deal with vague GST notices effectively. Understand common procedural errors and legal defenses against frivolous demands.
