CA Arpit Haldia
27 articles written by CA Arpit Haldia on ConsultEase.
Draft disclosures in GST audit report
Disclosures in GST audit report: Draft disclosures in GST audit report for use of all professional. A list of 15 possible disclosures in GST audit report. These disclosures will be quite useful for you. Certificate under Form GSTR-9C is to be read in conjunction with
Presentation of Input Tax Credit in Annual Return
Case Studies on Presentation of Input Tax Credit in Annual Return There have been lot many errors while claiming Input Tax Credit by the Taxpayers. Some of very common errors was inadvertently claiming Excess ITC, Lapse of ITC, Claim of ITC under Wrong Heading, Deposit
Best PPT on Annual Return
RELEVANT SECTION, RULE, NOTIFICATIONS, AND ROD Relevant Section: Section 44 read with Rule 80 Relevant Notification: Notification No. 74/2018-Central Tax Dated 31st December 2018 Order No. 1/2018 – Central Tax- Removal of difficulty order regarding extension of due date for filing of Annual return (in
GST Case 18- Kundan Misthan Bhandar
GST Case 18- Kundan Misthan Bhandar In the GST case of Kundan Misthan Bhandar, the applicant has raised the query regarding the supply made by a sweetshop cum restaurant of the pure food. Query: Whether supply of pure food items such as sweetmeats, namkeens, cold drink,
GST Case 20 of Ashok Kumar Basu
GST Case 20 of Ashok Kumar Basu In the GST case of Ashok Kumar Basu, the applicant has raised the query regarding the taxability of the Printing of Examination Question Papers. Because Printing of Examination Question Papers is the supply of service to an Educational Institution relating to
GST Case – 19 Association of Inner Wheel Clubs in India
GST Case – 19 Association of Inner Wheel Clubs in India In the GST case of Association of Inner Wheel Clubs in India. The Taxability of funds received through Annual Subscription, Sponsorship Fees and Sale Of Souvenirs by Trust is raised. 1. Query: The Applicant is affiliated
GSTCase18 Tax rate on supply of pure food items
GSTCase-18- Tax rate on supply of pure food items This article is in series of my updates on advanced rulings. Today I will be discussing the advance ruling by AAR Uttrakhand. This Advanced ruling is for tax rate on supply of food items. How the
GST Case-17- K.P.H. Dream Cricket (P.) Ltd
GST Case-17- K.P.H. Dream Cricket (P.) Ltd In the GST Case of the KPH Dream Cricket private limited, the applicant has raised the query regarding the nature of the “complimentary tickets’” given by the applicant. Following is the discussion on the GST case of KPH
GST Case 16- NHPC Ltd
GST Case 16- NHPC Ltd 1. Query: Query 1:- Whether NHPC Limited required to pay GST under reverse charge of Notification No. 13/2017 while making payment to PWD, Uttrakhand for construction of road? Query 2:- What is the time of supply when advance payment is
GST Case 15-Goa Tourism Development Corporation Ltd.
GST Case 15-Goa Tourism Development Corporation Ltd. In the GST Case of Goa Tourism Development Corporation Ltd. The applicant has raised the query regarding “Whether GST is applicable on One Time Concession Fees”. 1. Query: Whether GST is applicable on One Time Concession Fees charged
Case study # 14 GST AR of Kailash Chandra
Case study # 14 GST AR of Kailash Chandra GSTCase-14-Kailash Chandra 2018 AAR- RAJASTHAN) Tax Rate on Single Indivisible Contract for installation, commissioning, operation and maintenance of bore well water pumping systems, Reverse osmosis plant. 1. Query Query 1: The applicant sought whether activity
GST AR Case-13 Taxability of Discount received by Del Credre Agent
GST AR Case-13 Taxability of Discount received by Del Credre Agent Taxability of Discount received by Del Credre Agent from its principal and passed onto the Customers. This issues is discussed in this article. 1. Facts: a) Nature of Business and Scope of Activity of