Prem

Cases Covered:
M/s. M. L. Dalmiya & Co. Ltd. & Anr.
Vs
The Additional Commissioner CGST & CX
Facts of the Cases:
I’m pleased to announce that the Hon’ble Calcutta High Court, where the case was argued by […]

Brief details of the judgement-
Case- SUNCRAFT ENERGY PRIVATE LIMITED AND ANOTHER VERSUS THE ASSISTANT COMMISSIONER

Court- Calcutta High court

Issue- Liability of reversal of ITC by recipient for default of […]

In this judgement a SCN was sent to the taxpayer. Instead of going to the appeal the appellant went to the court. A writ under article 226 of Constitution of India was filed. The contention of taxpayer was that […]

Stocks as a whole can be confusing to navigate as a beginner. Especially when every expert out there is trying to use some “stock lingo”. Sometimes it helps, but sometimes all it does is intimidate you […]

In this article, we’ll be exploring if gun businesses are taxed the same as other businesses…

Gun businesses, which encompass firearm manufacturers, distributors, and retailers, operate in a highly reg […]

People have a number of impulses, and one of them is the propensity to cheat to acquire advantages and illicit benefits. Companies increasingly find that they encounter human avarice and the desire to elevate […]

CGST Rule 107: Certification of copies of the advance rulings pronounced by the Appellate Authority
CGST Rule 107 –
A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly […]

CGST Rule 106: Form and manner of appeal to the Appellate Authority for Advance Ruling
CGST Rule 106 
(1) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an […]

1) Increase in incentives by 2%
Export incentives under Merchandise Exports from India (MEIS) have been increased by 2% across the board for labour intensive MSME sectors leading to additional annual […]

Time of Supply is the key factor that determines the taxability of advances. 
 
1. Whether the supplier of goods is liable to pay GST on receipt of advances?
a) Time of supply is the key factor for de […]

Presentation on E-way bills in GST
Analysis of E-Way Bill
It a presentation on E-way bills in GST. E-Way Bill Rules notified vide Rule 138 through Notification no. 27/2017 dated August 08, 2017. The date of […]

Detail presentation on GTA in GST 
GTA in GST will liable to pay tax under forward charge only when a person who is liable to pay freight is unregistered and turnover of GTA exceeds 20 lakhs. If the person […]

CGST Rule 138 D : Facility for uploading information regarding detention of vehicle
Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said […]