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Sudhir Halakhandi

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The Puzzle of Tax Audit and ITR Due Dates

Income Tax : A summary of how the CBDT's decision to extend the Tax Audit Report due date without extending the ITR date has eliminated the tra...

September 27, 2025 48798 Views 2 comments Print

22 सितम्बर से घटेगी GST दरें – उपभोक्ताओं तक पहुँचेगा लाभ !

Goods and Services Tax : जीएसटी काउंसिल ने 22 सितंबर 2025 से कई वस्तुओं पर दरें...

September 22, 2025 1635 Views 0 comment Print

TAR दाख़िल करने की समय सीमा बढ़ाने का अनुरोध

Income Tax : व्यापारिक संगठनों ने वित्त मंत्री से निर्धारण वर...

September 19, 2025 14463 Views 1 comment Print

A Logical Demand: Extension of ITR & Tax Audit Report Dates for AY 2025-26

Income Tax : Tax professionals demand an extension for ITR and Tax Audit Report due dates for AY 2025-26, citing a compressed timeline, portal ...

September 9, 2025 102039 Views 9 comments Print

Major GST Rate Reforms: A Historic Step in 56th Council Meeting

Goods and Services Tax : GST rates reduced for autos, cement, electronics & more. 56th GST Council meeting focuses on rate relief, with limited procedural ...

September 6, 2025 2331 Views 0 comment Print


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टैक्स प्रोफेशनल्स और करदाताओं की व्यावहारिक माँग: ITR और टैक्स ऑडिट रिपोर्ट की तिथियाँ बढ़ाई जाएँ

Income Tax : कर पेशेवरों और करदाताओं ने ITR और टैक्स ऑडिट तिथियो...

September 11, 2025 85512 Views 3 comments Print

ट्रांसपोर्ट सेक्टर की  सेवाओं के मामले में “फॉरवर्ड चार्ज के लिए विकल्प” लेने की तिथि को 15 मार्च 2023 से एक बार बढाने की अपील

Goods and Services Tax : गुड्स ट्रांसपोर्ट एजेंसियों को जीएसटी कर का फॉरव...

April 25, 2023 2529 Views 0 comment Print

Request to Extend date of ‘Opting for Forward charge’ in case of GTA Services

Goods and Services Tax : Goods Transport Agencies have to submit Annexure V to opt  for Forward charge of Tax and for the Financial Year 2023-24 and the d...

April 25, 2023 6261 Views 0 comment Print

GST News- Talk of Two GST Experts

Goods and Services Tax : AIMTPA – All India MSME and Tax Professionals Association has invited two GST Experts on it’s Platform on 24th July 2021 and a...

July 26, 2021 4509 Views 0 comment Print

CA Sudhir Halakhandi’s Article used as Reference In Loksabha GST Bulletin

Goods and Services Tax : The Goods and Service Tax – An Introductory study written by CA Sudhir Halakhandi in the ICAI CA Journal at the time of start of...

June 10, 2015 3197 Views 0 comment Print


Small and Medium Enterprises and GST- Problems

August 6, 2015 4209 Views 0 comment Print

आइये बात करें क्या है इस देश में पिछले कुछ वर्षों से चर्चा का विषय बना हुआ यह नया अप्रत्यक्ष कर जिसे एक भारतीय अर्थ –व्यवस्था में बहुत बड़ी क्रांती के रूप प्रचारित किया जा रहा है और यह भी देखेंगे क्या कोई कर प्रणाली देश में ऐसा कोई परिवर्तन भी ला सकती है जैसा कि प्रचारित किया जा रहा है .

व्यापार एवं उद्योग का एक बड़ा सवाल क्यों नही जारी हो पा रहे है आयकर रिटर्नस

July 12, 2015 5318 Views 0 comment Print

आयकर में निर्धारण वर्ष 2015-16 के लिए समाप्त होने वाला वित्तीय वर्ष 31-03-2015 को समाप्त हो चुका है अर्थात वर्ष 01—4-2014 से 31-03-2015 का जो वर्ष है उसका आयकर रिटर्न अभी सभी को भरने है और अभी तक भी सरकार और हमारे कानून निर्माता आयकर के मुख्य रिटर्न अर्थात आयकर रिटर्न संख्या 3 से 7 अभी तक जारी नहीं हुए है.

क्या 1 अप्रैल 2016 से लग पायेगा जी.एस.टी – सी.ए. सुधीर हालाखंडी

June 27, 2015 1656 Views 0 comment Print

सरकार भारत में गुड्स एंड सर्विस टैक्स दिनांक 01/04/2016 से लाने की घोषणा कर चुकी है और इसके लिए सरकारी स्तर पर तैयारी भी चल रही है . क्या होगा भारत में इस कर का भविष्य और क्या संभावना है कि जी.एस.टी. सरकार लागू कर पायेगी उसी तिथी से जिसकी वह घोषणा कर रही है […]

File Tax Audit Report and Don’t Wait For Introduction of ITRs- A.Y. 2015-16

June 22, 2015 5368 Views 0 comment Print

The Tax Audits u/s 44AB for the assessment 2015-16 pertaining to the financial year 2014-15 are under progress and in some cases audit report are complete and ready for uploading. Generally we are accustomed to file TAR and ITR simultaneously but since the law makers are still not able to introduce the formats of most of the ITRs and further the utility to E-file the ITRs is still not issued and it is not certain when these forms and their utilities will be made available .

CA Sudhir Halakhandi’s Article used as Reference In Loksabha GST Bulletin

June 10, 2015 3197 Views 0 comment Print

The Goods and Service Tax – An Introductory study written by CA Sudhir Halakhandi in the ICAI CA Journal at the time of start of initial discussion of GST in India has been used as a reference article in the GST bulletin of the Loksabha Secretariat. This bulletin is prepared to introduce the Members of Parliament with the basics of the Goods and Service Tax.

Why Goods And Service Tax (GST) Is Being Glorified As “Sanjevani”

June 10, 2015 3822 Views 0 comment Print

Goods and Service Tax is being glorified as a system of taxation by which economy will take a upward swing and further it will ease the trade and industry with respect to the indirect tax system of the country. The revenue will be increased and the consumers have to pay less tax. Only one indirect tax has to be paid by the trade and industry and all the other indirect taxes will be subsumed in GST.

Pre-Budget : Concrete Declarations on Basics of GST Should Be Made In Budget-2015

February 27, 2015 949 Views 0 comment Print

Budget speeches since 2006 were used to declare a specific date for introduction of GST and the Trade and Industry is waiting for GST on the same promises as made in the Budget speeches of the Finance Ministers from year to year and now we are in year 2015 and still waiting for GST. Goods and Service tax was first referred in the Indian Budget by the Finance Minister in his budget speech in 2006:-

जी.एस. टी. – भारत में लगने वाले गुड्स एवं सर्विस टैक्स का एक परिचय

February 1, 2015 14963 Views 11 comments Print

भारत में वेट वर्ष 2006 में लगाया गया था और इस अप्रत्यक्ष कर की अंतिम तार्किक परिणिति गुड्स एवं सर्विस टैक्स के रूप में होनी थी इसीलिए तत्कालीन वित्तमंत्री श्री पी. चिदंबरम ने वर्ष 2006 के अपने बजट भाषण में जी.एस.टी. का जिक्र करते हुए कहा था कि पूरे भारत में एक ही अप्रत्यक्ष कर 1 अप्रेल 2010 से लगाया जाएगा जिसके तहत केंद्र सरकार कर एकत्र करेगी जिसे केंद्र एवं राज्यों के मध्य बांटा जाएगा.

Introduction of Proposed Indian GST

January 21, 2015 8983 Views 13 comments Print

Vat was introduced in all over country in 2006 and GST is the logical conclusion of the successful introduction and imposition of Value added Tax in India. In its standard format GST is a single tax replacing all the indirect taxes and collected by a single authority but in our country the system of Governance is Federal and both centre and states have the power to collect indirect taxes in one form or another.

IGST Model in Goods & Service Tax (GST)

January 10, 2015 145299 Views 38 comments Print

What is IGST and how this will monitor the interstate trade of Goods in GST? Will IGST replace the existing CST? Please explain with suitable example. A new model is developed under proposed GST to monitor the interstate trade of Goods and Services and this is called IGST. Let me clear first thing it will not replace the existing CST and there will be long awaited goodbye to Central Sales Tax in the GST regime.

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