"After practising as Chartered Accountant for 18 years mainly in the field of Sales Tax, I got myself enrolled with Bar Council of Maharashtra and Goa as an Advocate from January 2023. Since August 2019, complete focus in on indirect taxes. Geared to provide researched consultancy and litigation solutions in GST, Customs and Foreign Trade Policy. Located at Navi Mumbai. Do visit our youtube channel https://www.youtube.com/channel/UCLfpFnCSfNqeL5jdDfujs6Q"
Explore the Karnataka High Court’s verdict on Rule 89(4)(C) & Rule 96(10) of CGST Rules post the Tonbo Imaging India Pvt Ltd case (Writ Petition No. 13185/2020, dated 16/02/2023). Understand the court’s reasoning, implications, and gain insights into the author’s perspectives on these contentious rules.
Whether restaurants/cloud kitchen/central kitchen providing restaurant services exclusively through E-commerce operators (ECO) would be liable for obtaining or continuing registration w.e.f. 01-01-2022 To get answer for this question we need to revisit section 22 and section 23 of CGST Act, 2017 along with Notification No. 65/2017 – Central Tax Dated: 15th November, 2017. 1. Section […]
Section 25 of CGST Act read with explanation 1 to Section 8 of IGST Act lay lays down that following will be treated as distinct persons for the limited purpose of GST law. 1.Each Registration obtained whether in same state or in different states shall be treated as distinct persons.
A. Composition tax payers 1.Annual return in form GSTR-4 for FY 20-21 may be filed upto July 31,2021 2.From GSTR-4 (annual return) of FY 2021-22 onwards, maximum late fees will be Rs 500(CGST+SGST) in case of NIL returns and Rs 2000(CGST+SGST) in case of other returns. 3.It may be noted that late fee per day […]
When GST payments are made after 8 pm, payment gets scheduled by bank for next day i.e. bank account is debited on next day for challan amount and challan also gets generated on next day.
