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Rupesh Sharma

Latest Posts by Rupesh Sharma

Anti-Profiteering Clause under GST- A Boon or Bane

February 5, 2024 702 Views 0 comment Print

Delhi High Courts stance on anti-profiteering clause: Valid but arbitrary? Explore the intricacies, challenges, and flaws in the anti-profiteering law.

Section 16(4) of CGST Act – Why It May Never Be Struck Down

December 19, 2023 16728 Views 2 comments Print

Explore constitutional validity of Section 16(4) of CGST Act upheld by courts. Analysis on vested rights, impossibility doctrine, and potential impact on businesses.

Recommendations Made in 52nd GST Council Meeting held on 07.10.2023

October 9, 2023 3426 Views 0 comment Print

Explore significant recommendations made in 52nd GST Council Meeting of 2023, covering GST on services, goods, and other crucial measures.

Gist of CGST/IGST Notifications – Issued on 29.09.2023

October 3, 2023 23643 Views 0 comment Print

Explore important GST notifications issued on September 29, 2023, affecting taxation of online gaming, actionable claims, and advance payments. Get the latest updates

Valuation of Supply – Online Gaming And Casinos

September 7, 2023 1068 Views 0 comment Print

Explore the latest CBIC amendments in the Central Goods and Services Tax Rules, introducing Rule 31B and Rule 31C. Understand the valuation of supply in online gaming and casinos, unraveling the intricacies of money, digital assets, tokens, chips, and more. Stay informed on the impact of these changes for players and suppliers in the gaming industry.

Perceived Dependence on Supplier to Avail Input Tax Credit Benefit

August 30, 2023 1962 Views 0 comment Print

Understand the impact of Perceived Dependence on Supplier for Input Tax Credit (ITC) in GST. Explore Section 16(2)(c) of CGST Act, recent judgments like Aastha Enterprises, and learn precautionary measures to avoid ITC denial. Dive into ITC basics, Patna High Court’s decision, and contrasting views from other courts. Is ITC a vested right or a mere benefit? Get insights into the road ahead, challenging Section 16(2)(c), and precautionary measures for purchasing dealers. Stay informed to navigate the complexities of ITC and compliance in the evolving GST landscape.

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April 2024