CA Sanjeev Singhal

Appeals, Review and Revision in GST

Goods and Services Tax - Tax laws broadly impose two types of obligation : a] Tax related b] Procedural related. Some times there are situation of actual and perceived non compliance. If difference in views persist , it result into disputes that need to be resolved. There may be different view and opinion on one subject , therefore it is likely that taxpayer may ...

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Analysis of Latest Advance Ruling: GST on Canteen Food / Services provided by Company to its employees

Goods and Services Tax - Advance Ruling U/S 98 of the GST Act- whether recovery of food expenses from employees for the canteen provided by company comes under the definition of outward supplies are taxable under GST Act - Orders issued. Read:-Application dated 30.12.2017 from Caltech Polymers Pvt. Ltd. ORDER No.CT/531118-C3 DATED 26/03/2018...

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Type of Audit in GST

Goods and Services Tax - Audit word Speculate that what type of audit is inserted in CGST Act, 2017. Audit can be done by chartered Accountants/ Cost Accountants or by Department itself....

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Kind of Assessment in GST

Goods and Services Tax - Assessment of GST returns have been defined in Chapter- XII under section 59 to 64 of the CGST Act, 2017. There are several types of assessment which have been categories as below:...

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Form GSTR-3B of GST- Boon or Curse

Goods and Services Tax - Form GSTR--3B is summary return inserted by Government vide Rule 61 of the CGST Rules, 2017 in lieu of Form –GSTR-3. It is a summary return in place of GSTR-3. Form was introduced as time gap arrangement to collect the tax from the payer of tax. ...

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Canteen, House keeping & cleaning service- CENVAT credit allowed

M/S. Tata Steel Ltd. Vs. Commissioner Of Central Excise & Service Tax, Jamshedur (Cestat Kolkata) - CENVAT Credit on Canteen Services and House Keeping/Cleaning Services availed in office building are admissible to Assessee when same was situated within licensed factory premises of Assessee....

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Recent Posts in "CA Sanjeev Singhal"

Appeals, Review and Revision in GST

Tax laws broadly impose two types of obligation : a] Tax related b] Procedural related. Some times there are situation of actual and perceived non compliance. If difference in views persist , it result into disputes that need to be resolved. There may be different view and opinion on one subject , therefore it is likely that taxpayer may ...

Read More

Analysis of Latest Advance Ruling: GST on Canteen Food / Services provided by Company to its employees

Advance Ruling U/S 98 of the GST Act- whether recovery of food expenses from employees for the canteen provided by company comes under the definition of outward supplies are taxable under GST Act - Orders issued. Read:-Application dated 30.12.2017 from Caltech Polymers Pvt. Ltd. ORDER No.CT/531118-C3 DATED 26/03/2018...

Read More

Type of Audit in GST

Audit word Speculate that what type of audit is inserted in CGST Act, 2017. Audit can be done by chartered Accountants/ Cost Accountants or by Department itself....

Read More

Kind of Assessment in GST

Assessment of GST returns have been defined in Chapter- XII under section 59 to 64 of the CGST Act, 2017. There are several types of assessment which have been categories as below:...

Read More

Form GSTR-3B of GST- Boon or Curse

Form GSTR--3B is summary return inserted by Government vide Rule 61 of the CGST Rules, 2017 in lieu of Form –GSTR-3. It is a summary return in place of GSTR-3. Form was introduced as time gap arrangement to collect the tax from the payer of tax. ...

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Refund in GST – Applicability and Procedure

Procedure of Refund in GST is time bound and if not paid in time will be subject to interest. It seems to be simple . Circumstances are defined under which tax payer shall be eligible to file for refund and same shall be process a per the prescribed law. Refund of GST is prescribed in Section- 48 of the Revised GST Law....

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Maintenance of Accounts and other Record in GST Law

Rule 56,57 and 58 of Central Goods and Services Tax (CGST) Rules, 2017 specifies the book to be maintained by registered persons, Generation and maintenance of electronic records and Records to be maintained by owner or operator of godown or warehouse and transporters....

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Place of Supply of Goods and Service in IGST law

Supply has been elaborated in IGST law whether the supply is interstate supply or Intra- State supply. This is important aspect of GST because if the supply is Intra- State, then CGST and SGST will be attracted otherwise if the supply is Inter State then IGST will be levied. ...

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Payment of Taxes and Interest in GST Law

How the liabilities in respect of Tax , interest, penalty and other dues under the GST shall be paid, have been summarized hereunder. Same shall be entered in various register etc. All this is prescribed in Section 49 to 50 of the GST Law and GST Payment Rules ,2017....

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Returns under CGST Act, 2017 with Rules

There are number of returns prescribed under GST law. Different returns are prescribed with due date of filing. Returns provisions are provided in Chapter –IX from Section 37 to 48 of the CGST Act,2017. ...

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