#CA Bimal Jain
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2,793 articlesGoods and Services Tax

Goods and Services Tax
E-invoice and its applicability under GST
Goods and Services Tax

Goods and Services Tax
No GST on delayed payment charges recovered from client towards trading of securities
Service Tax

Service Tax
CAG have no jurisdiction to audit the accounts of a non-government entity
Goods and Services Tax

Goods and Services Tax
HC issued directions that no recovery should be during search/inspection under any circumstances
Goods and Services Tax

Goods and Services Tax
Denial of ITC refund for technical glitches in GSTN software is unfair
Goods and Services Tax

Goods and Services Tax
No GST on exempted services of transmission or distribution of electricity
Goods and Services Tax

Goods and Services Tax
No bar on investigation by different officers independently investigating different matters without any overlapping
Goods and Services Tax

Goods and Services Tax
Assessee can rectify or revise Form GSTR-3B or GSTR- 1
Goods and Services Tax

Goods and Services Tax
Time period for claiming refund of excess Service Tax paid under TRAN-1, to be counted from date of it’s reversal
Goods and Services Tax

Goods and Services Tax
Bail Granted to accused arrested for availing ineligible ITC of Rs. 9 Crore
Goods and Services Tax

Goods and Services Tax
Mandatory to mention 4/6-digit HSN/SAC Code w.e.f. April 1, 2021
Corporate Law

Corporate Law
Supreme Court: Period from 15.03.2020 to 14.03.2021 to be excluded from limitation period
Goods and Services Tax

Goods and Services Tax
GST on supply of goods outside India from vendor’s premises located outside India
Goods and Services Tax

Goods and Services Tax
