CA Pratik Anand articles

All about Casual Registration under GST

In this article we are going to study the provisions of Casual taxable person and Casual registration under GST with practical insights into the procedure for Casual Registration. Ques: Who is a Casual taxable person? Ans: As per Section 2(20) of the CGST Act, 2017, “casual taxable person” means a person who occasionally undertakes tr...

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GST Refund: What is available and what is not

Government has sanctioned GST refunds worth thousands of crores as per the latest figures but inspite of that most people are still facing problems applying for refund while some are facing issues with getting there GST refund issued after application. In the course of this article we will try to solve few issues relating to GST refunds....

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How to file Income Tax Return & Tax Audit report as a legal heir

Ques: How is the income tax return of a deceased person filed? Ans: The Income Tax return of a deceased person is filed on his/her behalf by the legal heir of the assessee under the provisions of the Income Tax Act’1961. The income tax return of the deceased assessee will be signed on behalf of the deceased assessee by his legal heir....

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Short Payment & Short deduction TDS defaults-Problems & solutions

Comprehensive list of problems and their solutions relating to short TDS payment & short TDS deduction defaults issued in the intimation U/s 200A...

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Taxation of collaboration agreements of properties

Ques: How does the taxation of collaboration agreements work? Ans: When the owner sells the land right to the builder, he incurs capital gain on such sale pursuant to the collaboration agreement....

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15 Important Points to remember about Return GSTR-3B

1) It is Mandatory to file GSTR-3B and there is no exemption from filing GSTR-3B even if you have not carried on any business in the month of July’2017. NIL GSTR-3B is also to be filed mandatorily. 2) GSTR-3B is the provisional return for the month of July’2017. Therefore all dealers who are required to file monthly returns under the ...

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Determination of Nature of Supply and Place of Supply of Services under GST

Nature of Supply and Place of supply are two of the most important concepts under GST. Determination of Nature of supply is very important to determine whether a supply is inter-state or intra-state. CGST and SGST will be levied on intra-state supply while inter-state supplies will be charged to IGST....

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Cash Transactions above Rs. 2 lakhs banned from 01.04.2017

If and when the proposed amendment to the finance bill’2017 is passed by the parliament then any person who enters into a transaction above Rs. 2 lacs in cash, will be liable to a penalty of an amount equivalent to the amount of transaction....

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What will happen after submission of response to notices on cash deposits during demonetization

The IT Department issued online intimations for verification of cash deposits during demonetization to nearly 18 lakh taxpayers of which about 9 lakh submitted response for verification of cash deposits during demonetization. ...

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PAN Deactivation by Income Tax Department

The income tax department in its latest drive has started de-activating PAN of all income tax assesses who were allotted more than one PAN at anytime in the past. ...

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