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Mukul Pahwa

Latest Posts by Mukul Pahwa

Critical Analysis of Instruction on Prosecution under GST

October 1, 2022 8532 Views 1 comment Print

Prosecution is the institution or commencement of legal proceeding, the process of exhibiting formal charges against the offender. GST Law provides for launching prosecution against the offenders in cases where the amount of GST evasion or ITC misuse or fraudulent refund is more than Rs. 5 Crores.

Ambiguity in GST Law regarding ‘Place of Supply’ & ‘Place of Registration’ in relation to Renting of Immovable Property

June 12, 2022 12702 Views 0 comment Print

Whether a person who is already registered in one state has one immovable property in another state, is required to be registered in another state too for providing service related to Renting of Immovable property?

Clarity on rate of GST on Branded & Non-Branded ‘Namkeen’

March 25, 2022 45207 Views 0 comment Print

At present, branded Namkeens, bhujias, fruit & vegetable chips, snack foods etc. are charged @ 6 % CGST + 6 % SGST or 12% IGST, whereas, non-branded Namkeens, bhujias, fruit & vegetable chips, snack foods etc. are charged GST @ 5%.

Analysis of GST amendments proposed in Finance Bill, 2022

February 7, 2022 5322 Views 0 comment Print

Omission of proviso (b) & (c) in sub-section (4) of Section 29: This amendment proposes that if the person registered as composite dealer fails to furnish GSTR-4 beyond 3 months from the due date, the proper officer may proceed suo-motu for cancellation of registration. This has been done to make co-ordination between law and its compliance as GSTR-4 is being filed annually, at present.

GST fake Invoices, ITC frauds & its consequences

October 27, 2021 64032 Views 6 comments Print

WHAT IS A FAKE INVOICE? Though, Fake Invoice is not defined under Goods & Services Tax Act, 2017. But in general, Fake Invoice refers to an Invoice which does not comply with the provisions of the Act and Rules. In simple terms, When a registered person issues a Tax Invoice without actual supply of goods […]

GST effect on Residential Properties

October 14, 2021 14574 Views 2 comments Print

Even after these years of GST, there is lot of scope of improvement in the GST regime. Though, the Government is introducing various amendments from time to time. Even then, the Government has yet to deal with the issues and implications. On the other hand, GST has also simplified the complexities of previous tax era. […]

GST on Renting of Immovable Property by Government to Charitable Institutes

October 13, 2021 10677 Views 1 comment Print

As per Entry No. 6 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017; All services provided by the Central Government, State Government, Union territory or local authority are exempt from the payment of tax, excluding the following services; (a) services by the Department of Posts by way of speed post, express parcel post, life […]

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