Advocate R. K Rengaraj

Pandora’s Box in GST TRAN 1 transitional form              .

Goods and Services Tax - At the time of implementation of GST in order to eliminate double taxation, a transitional provision was made available for businessmen having carry over of Cenvat credit and Input VAT credit which was  eligible Cenvat/Input Credit (ITC) in the earlier regime of GST....

Solar Power Plants and GST

Goods and Services Tax -  In view of the important needs of alternative new eneryg, India needs a vibrant industry revolution by inviting FDI in solar and wind energy sector.  To support the project developers, the total project cost should be levied 5% GST as composite supply which includes the supply of solar devices, parts and accessories and installation ch...

Deemed exports in Annual Return GSTR 9

Goods and Services Tax - As 30th June, 2019 is fast approaching the GST Practitioners, auditors and assessees are involving themselves in filing annual return GSTR 9 and 9C.   Filling every table in the GSTR 9 is not that much easy as any wrong filling will result in remitting back  the amount particularly on account of ITC mismatch in 2A and 3B by the Assess...

Whether Form ‘C’ should be made available to an assessee even after implementation of GST?

Goods and Services Tax - Article discusses Whether Form ‘C’ should be made available to an assessee even after implementation of the goods and services tax?...

GST Notification in Textile industry regarding Inverted Tax Structure

Goods and Services Tax - The textile industry is having accumulated credit in crores as on 31.07.2018 and it would be unfair to lapse the entire credit unutilized on account of inverted tax structure. Let us wait and see whether the Government issues any modified notification to allow the textile sector to claim the refund as on 31.07.2018 also....

Extend Time For Filing GST Annual Return and GST Audit Report

Goods and Services Tax - Memorandum to Union Finance Minister for extension of time For Filing Annual Return In Form GSTR 9 And Audit Report In Form GSTR 9C till 31st March 2019...

Sorry No Post Found
Sorry No Post Found

Recent Posts in "Advocate R. K Rengaraj"

Pandora’s Box in GST TRAN 1 transitional form              .

At the time of implementation of GST in order to eliminate double taxation, a transitional provision was made available for businessmen having carry over of Cenvat credit and Input VAT credit which was  eligible Cenvat/Input Credit (ITC) in the earlier regime of GST....

Solar Power Plants and GST

 In view of the important needs of alternative new eneryg, India needs a vibrant industry revolution by inviting FDI in solar and wind energy sector.  To support the project developers, the total project cost should be levied 5% GST as composite supply which includes the supply of solar devices, parts and accessories and installation ch...

Deemed exports in Annual Return GSTR 9

As 30th June, 2019 is fast approaching the GST Practitioners, auditors and assessees are involving themselves in filing annual return GSTR 9 and 9C.   Filling every table in the GSTR 9 is not that much easy as any wrong filling will result in remitting back  the amount particularly on account of ITC mismatch in 2A and 3B by the Assess...

Extend Time For Filing GST Annual Return and GST Audit Report

Memorandum to Union Finance Minister for extension of time For Filing Annual Return In Form GSTR 9 And Audit Report In Form GSTR 9C till 31st March 2019...

Whether Form ‘C’ should be made available to an assessee even after implementation of GST?

Article discusses Whether Form ‘C’ should be made available to an assessee even after implementation of the goods and services tax?...

GST Notification in Textile industry regarding Inverted Tax Structure

The textile industry is having accumulated credit in crores as on 31.07.2018 and it would be unfair to lapse the entire credit unutilized on account of inverted tax structure. Let us wait and see whether the Government issues any modified notification to allow the textile sector to claim the refund as on 31.07.2018 also....

Reverse Charge Mechanism and Remission of Tax under GST Regime

At present Reverse Charge Mechanism is applicable in Service Tax for about 15 Services. Cenvat Credit is eligible on eligible services to the Service receiver paid under Reverse Charge, based on the payment challan viz., GAR 7....

End of Sale of Goods Act, 1930 under GST Law??

In this article let us see the important definitions and explanations for certain words in the GST law from the definition clause and also from the FAQ released by the Government....

Dealer friendly e-C Tax Web site and Changes in TNVAT Act, 2006

In order to curb tax evasion of selected notified commodities which are brought into the State and sold without any tax payment to the exchequer, the Tamilnadu State Government has brought a new advance Inward way bill format to be generated through online, like e-sugam as in force in the state of Karnataka, in the newly created web porta...

Service Tax Recovered but not paid to Government is Tax Evasion

In a recent judgment the Hon’ble Tribunal in the case of M/s IWI CROGENIC VAPORIZATION SYSTEMS INDIA Vs Commissioner of Central Excise Vadodar (2015-TIOL-1458-CESTAT-AHM) has held that recovering tax from the service recipients and not paying the same to Department has to be treated as evasion of service tax with an intention to evade ...

Browse All Categories

CA, CS, CMA (6,867)
Company Law (10,059)
Corporate Law (13,520)
Custom Duty (10,814)
DGFT (5,155)
Excise Duty (5,616)
Fema / RBI (5,764)
Finance (6,484)
Income Tax (49,799)
SEBI (5,332)
Service Tax (4,889)