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Rishi Mittal

Latest Posts by Rishi Mittal

GST on Late Payment Charges/Interest from Buyers: Applicability & Tax Rates

January 20, 2024 5088 Views 2 comments Print

GST implications on interest and penalty for delayed payments in property transactions. Learn about applicability, tax rates, and time of supply under Section 12(6).

Input Tax Credit cannot be denied Over GSTR-2A Discrepancies: Kerala HC

September 26, 2023 4341 Views 1 comment Print

Kerala High Court ruled that purchasers cannot be denied Input Tax Credit (ITC) based solely on discrepancies in GSTR-2A Form. Learn more about this significant decision.

ITC on Transport/Cab services to employees under GST

September 18, 2022 18930 Views 3 comments Print

Discover eligibility for Input Tax Credit (ITC) on Transport/Cab services for employees under section 17(5) of CGST Act, 2017. Explore analysis of CGST Act provisions and government notifications. Learn how businesses can claim ITC for transport services, especially during night shifts for women employees, based on Circular No. 172/04/2022-GST. Stay informed and maximize tax benefits for your organization.

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