Karan Sharma

Appellant – Thirumalakonda Plywoods,

Respondent – The Assistant Commissioner – State Tax, Anantapur Circle – 1, Anantapuramu Division
Facts-
The petitioner prays for a writ of mandamus declaring

(a) Sec […]

Petitioner- Diwakar Enterprises Pvt. Ltd.

Respondent-Commissioner of CGST and anr. 2020

Court- Punjab & Haryana (Chandigarh)

In this case, the input credit ledger of the taxpayer was blocked. A search was […]

Petitioner-Agrawal and Brothers Respondent – Union of India, Western Railway Division DRM Office, Ratlam and Office of the Superintendent, CGST, and 2. Central Excise, Range-I Division Ratlam, Court- Madhya […]

Case Covered:
M/s. Bright Star Plastic Industries 

Versus

Additional Commissioner of Sales Tax & others
Facts of the Case:

The Petitioner is carrying on the business of manufacturing and trade of […]

What is GST Portal?
 

GST portal is the portal adopted for GST compliances. If you are a taxpayer in GST you need to use this portal. It has the following functionalities.

Registration of a new […]

Introduction
Housing societies are bodies to maintain the societies. They are formed to provide common services. They collect an amount for these services. Generally called RWA or housing societies. There is […]

Section 206AB and 206CCA are inserted in the income tax Act. These sections belong to TDS. Some more taxpayers will fall under the TDS provisions. It is introduced to increase tax compliance. Many taxpayers […]

Introduction
CBDT has introduced a new income tax return filing portal. Return filing is now way simpler than earlier. In the case of small taxpayers, it can be filed without the help of any professional. It is […]

Introduction of GST Amnesty Scheme 2021
Amnesty means providing relief from some penal action. Recently GST amnesty scheme 2021 is announced by CBIC. It is a scheme to waive late fees. The fees are accumulated […]

Introduction-
CBIC has issued a notification no. 15/2021. It amended the provisions related to refund, registration, and forms in GST. Let us have a look at those provisions. You can also download the PPT […]

Introduction
GST provisions applicable from 1st April 2021 are discussed here in this article. There is a long list of the new provisions. Gradually it is getting riskier to avoid GST compliances. Department is […]

Latest Update:
UPON hearing the counsel the Court made the following ORDER

The Supreme court has issued a notice in this case.

We have heard Mr. N Venkatraman and Mr. K M Nataraj, learned Additional […]

What are the recent changes related to the QRMP Scheme?

Auto population of GSTR 3b Liability- GSTR 3b contains the data of sale and ITC. It also calculates the final tax liability. This liability is based on […]

Service of GST notice via email
Service of notice is an important part of adjudication. The right of being heard can be ensured only by communicating the notice. There are various ways to serve a notice. It can […]

Introduction- supply between employer and employee in GST
Employers and employees are related persons under the GST Law. Supply between employer and employee may attract the GST. Here we will analyze the linking […]

Introduction-
The latest trend in e-commerce is dropshipping. Shopify has expanded its horizons and helped in faster growth. But taxation is also an important aspect. GST on drop shipping business is applicable […]

Latest Updates related to e way bill in GST.
The E-way bill can be blocked if the GSTR 3b is not filed for 2 months. This provision is applicable from 15th October. Initially, it is applicable for the taxpayers […]

Introduction-
Due to lockdown, CBIC has amended the due date of GST returns. Also, the Input tax credit for 36(4) can also be adjusted cumulatively till June 2021. These changes are introduced via various […]

Composition late fees waiver-
The best relief of GST for small taxpayers. Late fees of composition dealers are waived off. But there are conditions and restrictions. Please read all of these carefully before you […]

Provisions need relaxation in COVID time
Many provisions of GST are made to handle the fraudsters. They are strict and restrictive. Many of them enable the department with extreme power. These provisions need […]