Neeraj Kumar Rohila

GST Case 7- Cochin Plantations Ltd
In GST case of M/s. Cochin Plantation Ltd. The applicant has raised the question regarding the quit rent/lease rent paid to the government for agricultural […]

Original order of GST AAR of M/s Indian Institute of Management
Following is the original order of GST AAR of M/s Indian Institute of Management. In which the question tax liability of the services provided by […]

Checklist for GST Annual return
The due date for filing the GST Annual return is very near. So, let us discuss the checklist for GST Annual return to make the process easier for the taxpayer and […]

Services To Foreign University Not Export But Taxable Under GST
Since there was confusion prevalent on the issue of taxability of such services and whether such services can be considered as export of service or […]

Who is required to collect TCS in GST?
Every electronic commerce operator, not being an agent, shall collect an amount of TCS in GST. As per the Notification No. 51/2018, the provisions of the TCS will be […]

Insolvency and Bankruptcy Code override other enactments: Supreme Court
The Supreme Court of India has announced the order on 10 August 2018 regarding the Insolvency and Bankruptcy Code. In which the Supreme […]

Notification No. 43/2018 – Central Tax
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 43/2018 – Central Tax
New Delhi, the […]

Notification No.42/2018 – Central Tax
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No.42/2018 – Central Tax
New Delhi, the 4th Sep […]

Extension of date for filing ITR in the State of Kerala
On 28th August 2018, Government of India has issued a Notification. In which, the extension of date for filing ITR in the State of Kerala was issued. The […]

Infrastructure & construction industry under GST
After the introduction of GST, various industries are affected due to it. Let us discuss the situation of Infrastructure & construction industry under […]

Textile industries under GST
After the introduction of GST, various industries are affected due to it. Let us discuss the situation of Textile industries under GST.
1. Introduction:
India’s textiles sector is […]

The date for Filing GSTR-3B Extends till 24 August 2018
On the last day of filing the GSTR-3B, the Date for Filing GSTR-3B Extends till 24 August 2018. The taxpayers were facing lot fo the problems while filing […]

The time of supply will be the Date of Invoice in case of continuous supply of service: AAR
An advance ruling is given by the Authority of the advance ruling of West Bengal. The Applicant stated to be a supplier […]

GSTR 2A in Excel Available now
The taxpayers are facing the difficulty of reconciling the credit availed and the credit which was reflected in the GSTR 2A. Because the file was not available to the taxpayer in […]

The Union Territory Goods and Services Tax (Amendment) Bill, 2018
 Following is the text of the Bill:
BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:—
1. (1) This Act ma […]

Calculation Under Section 80D
People love the people near them and care about them. And for that reason, people mostly take the medical insurance for the loved ones to keep them more safe and secure. The medical […]

Calculation of Deduction under Section 80C, 80CCC, 80CCD
The taxpayers have the tendency of making inappropriate assumptions regarding the deductions to be claimed under the Income Tax Act. While Calculating the […]

Section 80CCC of Income Tax Act
Section 80CCC is the very important Part of the deduction available to Individual and HUF form their gross Income. Section 80CCC provides the deduction for the Contribution to […]

Deduction available to Individual and HUF from Gross Income under IT Act
The date for filing the Income Tax Return may have extended by the Government from 31st July 2018 to 31st August 2018. But still, the […]

Companies (Appointment and Qualification of Directors) fourth Amendment Rules, 2018.
Government of India
MINISTRY OF CORPORATE AFFAIRS
Notification
New Delhi, 5th July 2018
G.S.R. (E).-In exercise of the […]