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GST ComplianceConstruction Services Under Gst – a Detailed Information
Food, clothing, and shelter are three basic needs of any human being. Construction activity not only provides homes by virtue of building houses but also provides food and clothing by giving them employment. It was the construction activity only, which turned out to be
Income Tax ComplianceHow to File the Income Tax Return of a Salaried Person in 2021
If you are working in the Private or the Public sector & your total income exceeds the exemption limit, you must file your income tax returns. For an employee, their main source of income is via salary. Such employees need to file their Income-tax
GST ComplianceGstr 2a Vs Gstr 2b – Detailed Comparison of Gstr-2a with Gstr-2b
Introduction There’s a new (static) monthly statement out, known as the ‘GSTR-2B’. Launched back in August this year, effective from 12th September, this is designed for regular users (taxpayers). This is on the common portal without any import data & inward supplies from SEZ units
GST LitigationProtection of Life and Personal Liberty- Article 21 of the Constitution
• 2017 (8) TMI 938 – Supreme Court in Justice K.S. Puttaswamy (Retd.), and Another Versus Union Of India And Others • Right to life and personal liberty under Article 21, privacy is not an absolute right. • Privacy has both positive and negative
CA Rachit AgarwalAug 2, 2021
GST ComplianceTwo major amendments in GST audit -Notification No. 29/2021 – Central Tax
This notification has notified two important sections of FA 2021. Section 110 and 111 of FA 2021 are applicable from 1st August 2021. Section 110 of Finance Act 2021 omitted section 35(5) of the CGST Act. This section was about the GST audit. From now
GST ComplianceNotification No. 30/2021 – Central Tax
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 30/2021 – Central Tax New Delhi, the 30th July 2021 G.S.R……(E).- In
GST ComplianceNotification No. 31/2021 – Central Tax
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 31/2021 – Central Tax New Delhi, the 30th July 2021 G.S.R……(E).— In
GST LitigationJurisprudence on Writ Petition involving Mixed Question of Law and Fact
2021 (7) TMI 1161 – Madras High Court in Maya Appliances Pvt. Ltd. versus The Assistant Commissioner, The Commissioner of GST and Central Excise, Union of India Writ Petition entertained by one court cannot be the reason to admit writ petition in other courts
CA Rachit AgarwalJul 30, 2021
GST LitigationProvisional Attachment of Immovable Property to continue even appeal is filed, however bank account attachment shall cease
2021 (7) TMI 998 – Gujarat High Court in M/S Sushant Steel Through Proprietor Vinod Kumar Nagina Gupta Versus State Of Gujarat Facts Department has attached the movable and immovable properties to the tune of ₹ 75,48,541/-, which include the attachment of two bank accounts
CA Rachit AgarwalJul 29, 2021
GST LitigationProvisional Attachment of Credit Ledger on account of Nonexistence of Supplier at their Registered Address
2021 (7) TMI 1057 – Allahabad High Court in M/S. RM Dairy Products Llp Versus State Of Up And 3 Ors. Facts Petitioner has availed the credit of the input tax on the Invoices issued by M/s Darsh Dairy and Food Products Allegation of
CA Rachit AgarwalJul 29, 2021
Introduction to Power BI
Business Intelligence Business Intelligence (BI) is a process of analyzing data through technology and presenting it to the end-user(s) which helps them to make an informed decision. With the use of historical and current data, a BI tool serves predictive view. Usually, a BI tool
GST ComplianceHow to Claim Opening ITC on New Registration and Transfer of Business
Opening ITC on first-time registration ITC is GST paid on Inward supplies. Only a person registered under the GST can claim ITC. A person carrying on business holds inputs, semi-finished goods, finished goods & Capital goods at their place of business. If such a person