Ashu Dalmia
Ashu Dalmia is Managing Partner of the firm AAP and Co., having office in Connaught Place Delhi. He is rank holder in CA Inter and also at graduation level from Lucknow university. He is has been working extensively in GST training, Consultancy and litigation in India and also handled VAT implementation projects for mid and large corporates in Saudi Arabia. He was special Invitee to Indirect Tax Committee of ICAI for year 2018-19. He is faculty in ICAI to train professionals for GST in India and VAT for UAE. He has authored books on GST: “GST A Practical Approach” published by Taxman, “Audit and Annual Return in GST” published by Wolters Kluwer-CCH GST Referencer and Manual published by LMP. He has taken more than 300 workshops and trainings on various forums: like ICAI, ASSOCHAM, CII, PHD Chamber of commerce, trade associations in India, UAE and KSA.
8 articles written by Ashu Dalmia on ConsultEase.
View full profile on ConsultEaseE-Invoicing mandatory for Businesses having aggregate turnover above Rs.100 crore from 1st Jan’2021
E-Invoicing mandatory for Businesses having aggregate turnover above Rs.100 crore from 1st Jan’2021 E- invoices are mandatory for businesses with a turnover of Rs 500 crore and more, which has been put into effect from October 1, 2020. With effect from 1st Jan’2021 “Aligned to the recent communications by
Critical Analysis of GST Constitutional Journey
Critical Analysis of GST Constitutional Journey We all know that the Constitution amendment bill later on passed by parliament and become 101 st constitutional amendment law bring the GST into life. Here I have analyzed its complete journey and constitutional background. Constitution of India supreme
ITC Utilization Sequence
Order of Utilization of ITC Input Tax Credit on account of Output liability on account of Integrated Tax Output liability on account of Central Tax Output liability on account of State Tax/ Union Territory Tax Integrated Tax (I) (II)- In any order and in
Note on Refund Under GST
Note on Refund Under GST List of Permissible/Allowable Refunds Refund of unutilized input tax credit (ITC) on account of exports without payment of tax; Refund of tax paid on export of services with payment of tax. Refund of unutilized ITC on account of supplies made to SEZ
Whether Interest is payable for delay in filing of returns, if yes on net or gross?
Whether Interest is payable for delay in filing of returns? If interest is payable whether it should be on a gross basis or on a net basis? Nowadays Revenue Authorities are issuing notices for collection of Interest u/s 50(1) on the gross amount of Tax.
Changes as brought out Budget 2020 in GST
Changes as brought out Budget 2020 in GST Provisions Omitted Provisions Inserted Amendments to the central goods and services tax act, 2017 All amendments mentioned below are effective from the date to be notified. 1. The time limit of availing credit based on debit notes:
GSTR 9 & 9C with FEW SAMPLE DISCLOSURES
Data in various tables of GSTR 9: Data in various tables of GSTR 9C: GSTR 9C: PART – B- CERTIFICATION Changes Notified on 14tn November 2019 Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person
Transition in GST :PPT By CA Ashu Dalmia
Transition in GST Transition in GST is going to start very soon. It is important to understand these provisions before the applicability of Law.Provisions for transition in GST are covers in Chapter XXVII. It contains the 33 sections from section 185 to section 197. PPT