CA Manoj Gupta
7 articles written by CA Manoj Gupta on ConsultEase.
Micro, Small, And Medium Enterprises – A Study
Micro, Small And Medium Enterprises – A Study Date Effective from and Objective To provide for facilitating the promotion and development and enhancing the competitiveness of micro, small and medium enterprises and for matters connected therewith or incidental thereto. This Act came into force on
Official Amendments to Vivad Se Vishwas Scheme
Amendments to Vivad Se Vishwas Scheme are compiled here: The Government has issued official amendments to Direct Tax Vivad se Vishwas Bill, 2020. Here are the salient features of the proposed amendments. 1. New definition of appellant in amended Vivad se Vishwas scheme “Appellant” means
Standard Operating Procedure Vis-a-Vis GST Return Filing
Standard Operating Procedure Vis-a-Vis GST Return Filing (Reference Circular Number 129/48/2019 dated 24.12.2019) Time Line Action by Department 3 Days prior to Due Date i.e. on 17th of any month A system generated message would be sent to
Recent GST Rulings by AAR and AAAR
Recent GST Rulings by AAR and AAAR: Recent GST Rulings by AAR and AAAR1. Case : IN RE: M/S. KONDODY AUTOCRAFT (INDIA) PVT. LTD. 2019 (4) TMI 110 – AUTHORITY FOR ADVANCE RULINGS, KERALA Activity of Bus Body Building on job work basis – Where
Advocates and GST -Revised Version
Advocates and GST -Revised Version In this article, we will discuss the relation between Advocates and GST:- 1. Rate of tax on legal services By virtue of Notification no. 11/ 2017 dated 28-06-2017 rate of tax on legal services is as under Particulars CGST SGST
Taxable person GST: Analysis by CA Manoj Gupta
Let’s understand the Taxable person GST 1. As per section 7 of MGL it is the taxable person who is liable to pay CGST and SGST. 2. Taxable person means any person [Person is defined in section 2(74) and includes all forms of carrying on
Switching over from composition scheme to normal dealer under GST [CENVAT Cases]
Switching over from composition scheme to normal dealer – Switching over from composition scheme to normal dealer is explained in this article. It may so happen that a dealer is covered under Composition Scheme under present laws either Excise or VAT. That person may switch