Mr. Paras Dawar is a Fellow member of the Institute of Chartered Accountants of India. He is a graduate in law from the prestigious Faculty of Law, University of Delhi. He is also an Honours Graduate in Commerce and holds a Diploma in International Taxation. He specializes in Direct tax, International tax, and Insolvency law advisory, litigation and dispute resolution. He has successfully represented various domestic and international clients before tribunals and other revenue authorities.
Top 13 high court decisions in GST
We have compiled a list of top 13 high court decisions in GST. It is helpful for all consultants. It is based on the importance of a decision. Their original orders links are […]
No interest for availed ITC: A huge relief for taxpayers in GST:
The litigation in GST is getting heat. every day a new decision is making history. HC are bringing huge relief to the taxpayers. This one is about […]
interest on pending IGST refund of exporters:
The decision of Gujrat high court in case of M/S SARAF NATURAL STONE Vs UOI Gujrat High court is important. It is held that interest is payable on the pending […]
Charitable activity in GST :
There is an exemption for charitable activity in GST. Entry no. 1 of notification no. 12/2017 covers the exemption for charitable activity.
ITC of 2017-18: Can we claim it till filing of annual return?
The first year of GST. Can we claim the missed ITC? Last date to claim ITC for FY 2017-18. CBIC also clarified via press release that time limit in […]
Amendment in interest provisions:
Section 50(1) of CGST Act is proposed to be amended. Finance bill 2019 has proposed a change. It contains the provisions related to interest in GST. After the Telangana High […]
Finance bill 2019 introduced new changes in CGST Act:
Clauses 91 to 112 of finance bill 2019 introduced changes in CGST Act. These changes are important. Following is a brief table of all […]
Introduction:Changes via CGST (fifth amendment) Rules
Notification no. 33/2019 – Central Tax has changed the CGST rules. Following changes are incorporated in CGST rules.Changes via CGST (fifth amendment) Ru […]
Finally the due date of CMP 08 is extended by CBIC. Notification no. 34/2019 – Central Tax issued on 18th July 2019 extended the date for filing of CMP 08. Taxpayers was in amess as the form was not live on the p […]
IGST Act PDF with all amendments:
Dear all, You can download the IGST Act PDF with all amendments to date. It is amended by following two amendment Acts.
IGST Amendment Act 2018
Finance Bill 2019 (proposed […]
Who is eligible for composition levy after all amendments?
Now there are two types of composition levy in GST. Section 10 of CGST Act covers it. New amendments are proposed in this section. It includes the […]
Who will be liable to pay tax on freight for services of GTA?
Recipient of services will be liable to pay tax in RCM @ 5%. GTA can also pay in forwarding charge @12%. In case they chose to pay in forwarding […]
In Case of AAP AND CO., CHARTERED ACCOUNTS THROU AUTHORISED PARTNER VersusUNION OF INDIA & 3 other(s) a deep discussion was done on various GST provisions. […]
CMP 08 for composition dealers:
This new form is introduced for composition dealers. Both composition dealers and taxpayers under 02/2019 CT are required to file it. They are filing GSTR 4 till now. But they need […]
New return of GST:
GST new returns are introduced. New return system is simplified and easy. It has 3 parts. Anx 1, Anx 2 and RET 01. These anx are base for RET 01. The periodicity of return is monthly for the […]
What is PMT 09?
PMT 09 is the prescribed challan for shifting the wrongly paid ITC. It is recently introduced by CBIC. If you have paid a wrong tax, like CGST in place of SGST, you can shift it using this […]
Introduction:
Wrongly paid GST can be shifted easily now. Have you also paid GST in the wrong head and now stuck due to that. Many are there like you. Tax wrongly paid under any head can be shifted to correct […]
Introduction:
Clinical research is a buzzing service in India. The supplier provides the services of clinical research for the recipient located outside India. In these services, various activities related to […]
Introduction:
Sanofi Advance ruling on ITC of free gifts given by Maharastra AAR is an important one. Here we will discuss Sanofi Advance ruling on ITC at length. This discussion is quite important for […]
Introduction:
How to file annual return? it is a buzzing question.The last date for filing of annual return is approaching fast. Even after the extension of 6 months, most the taxpayers have failed to understand […]
Rajkumar Panjwani
@rajkumarpanjwani
active 4 years, 12 months agoRajkumar Panjwani
Adv. Ashok Kumar Das
Gauhati, India
CA Mahesh Bansal
New Delhi, India
Vivek Agarwal
Vijay Kumar Bhardwaj
Ludhiana, India
CA Paras Dawar
Mr. Paras Dawar is a Fellow member of the Institute of Chartered Accountants of India. He is a graduate in law from the prestigious Faculty of Law, University of Delhi. He is also an Honours Graduate in Commerce and holds a Diploma in International Taxation. He specializes in Direct tax, International tax, and Insolvency law advisory, litigation and dispute resolution. He has successfully represented various domestic and international clients before tribunals and other revenue authorities.
New Delhi, India
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ConsultEase.com Interviewed.
Read InterviewCA Shafaly Girdharwal wrote a new post, Top 13 high court decisions in GST 5 years, 1 month ago
Top 13 high court decisions in GST![](https://www.consultease.com/wp-content/uploads/2019/07/avinash-poddar-course-banner-1-2.jpg)
We have compiled a list of top 13 high court decisions in GST. It is helpful for all consultants. It is based on the importance of a decision. Their original orders links are […]
CA Shafaly Girdharwal wrote a new post, No interest for availed ITC: Patna HC 5 years, 1 month ago
No interest for availed ITC: A huge relief for taxpayers in GST:![](https://www.consultease.com/wp-content/uploads/2019/07/ITC-availed-and-not-utilized-is-not-liable-for-interest.-Commercial-steel-patna-High-court-old-regime-cegstlegal@gmail.com-Gmail-Google-Chrome-2019-07-26-11.22.03.png)
The litigation in GST is getting heat. every day a new decision is making history. HC are bringing huge relief to the taxpayers. This one is about […]
CA Shafaly Girdharwal wrote a new post, 9% interest on pending IGST refund: Guj HC 5 years, 1 month ago
interest on pending IGST refund of exporters:![](https://www.consultease.com/wp-content/uploads/2019/07/Guj-high-court-allowed-9-interest-on-igst-refund-cegstlegal@gmail.com-Gmail-Google-Chrome-2019-07-26-11.14.35.png)
The decision of Gujrat high court in case of M/S SARAF NATURAL STONE Vs UOI Gujrat High court is important. It is held that interest is payable on the pending […]
CA Shafaly Girdharwal wrote a new post, what is charitable activity in GST ? 5 years, 1 month ago
Charitable activity in GST :
There is an exemption for charitable activity in GST. Entry no. 1 of notification no. 12/2017 covers the exemption for charitable activity.
Exemption for taxpayers engaged i […]
CA Shafaly Girdharwal wrote a new post, Can we still claim ITC of 2017-18? 5 years, 1 month ago
ITC of 2017-18: Can we claim it till filing of annual return?![](https://www.youtube.com/embed/PXHoT972Hd0)
The first year of GST. Can we claim the missed ITC? Last date to claim ITC for FY 2017-18. CBIC also clarified via press release that time limit in […]
CA Shafaly Girdharwal wrote a new post, Amendment in interest provisions is retrospective 5 years, 1 month ago
Amendment in interest provisions:![](https://www.youtube.com/embed/CIfmJNE47DE)
Section 50(1) of CGST Act is proposed to be amended. Finance bill 2019 has proposed a change. It contains the provisions related to interest in GST. After the Telangana High […]
CA Shafaly Girdharwal wrote a new post, Proposed changes in CGST Act by FB 2019 5 years, 1 month ago
Finance bill 2019 introduced new changes in CGST Act:![](https://www.consultease.com/wp-content/uploads/2019/07/Finance_Bill.pdf-Adobe-Acrobat-Reader-DC-2019-07-18-21.15.43.png)
Clauses 91 to 112 of finance bill 2019 introduced changes in CGST Act. These changes are important. Following is a brief table of all […]
CA Shafaly Girdharwal wrote a new post, Changes via CGST (fifth amendment) Rules 5 years, 1 month ago
Introduction:Changes via CGST (fifth amendment) Rules![](https://www.consultease.com/wp-content/uploads/2019/07/Image-2019-07-18-20-30-38.png)
Notification no. 33/2019 – Central Tax has changed the CGST rules. Following changes are incorporated in CGST rules.Changes via CGST (fifth amendment) Ru […]
CA Shafaly Girdharwal wrote a new post, Due date of CMP 08 is extended to 31st July 5 years, 1 month ago
Finally the due date of CMP 08 is extended by CBIC. Notification no. 34/2019 – Central Tax issued on 18th July 2019 extended the date for filing of CMP 08. Taxpayers was in amess as the form was not live on the p […]![](https://www.consultease.com/wp-content/uploads/2019/07/notfctn-34-central-tax-english-2019.pdf-2019-07-18-20-15-02.png)
CA Shafaly Girdharwal wrote a new post, IGST Act PDF with all amendments till date 5 years, 1 month ago
IGST Act PDF with all amendments:
Dear all, You can download the IGST Act PDF with all amendments to date. It is amended by following two amendment Acts.
IGST Amendment Act 2018![](https://www.consultease.com/wp-content/uploads/2019/07/IGST-Act-with-amendments.pdf-Adobe-Acrobat-Reader-DC-2019-07-18-18.28.36.png)
Finance Bill 2019 (proposed […]
CA Shafaly Girdharwal wrote a new post, Composition levy updated after finance bill 2019 5 years, 1 month ago
Who is eligible for composition levy after all amendments?![](https://www.consultease.com/wp-content/uploads/2019/07/CGST-and-IGST-Act-–-Impact-of-Finance-Bill-2019-CA-Pritam-Mahure-1.pdf-page-48-of-422-2019-07-10-19-23-14.png)
Now there are two types of composition levy in GST. Section 10 of CGST Act covers it. New amendments are proposed in this section. It includes the […]
CA Shafaly Girdharwal wrote a new post, RCM on GTA for freight or maal bhada 5 years, 1 month ago
Who will be liable to pay tax on freight for services of GTA?![](https://www.consultease.com/wp-content/uploads/2019/07/rcm-on-GTA-for-freight-or-maal-bhada.png)
Recipient of services will be liable to pay tax in RCM @ 5%. GTA can also pay in forwarding charge @12%. In case they chose to pay in forwarding […]
CA Shafaly Girdharwal wrote a new post, Last date of ITC is filing of annual return 5 years, 1 month ago
The historical decision of Gujrat High court:
In Case of AAP AND CO., CHARTERED ACCOUNTS THROU AUTHORISED PARTNER VersusUNION OF INDIA & 3 other(s) a deep discussion was done on various GST provisions. […]![](https://www.consultease.com/wp-content/uploads/2019/07/GJHC240733052018-3-2-page-4-of-35-2019-07-09-12-23-40.png)
CA Shafaly Girdharwal wrote a new post, What is CMP 08 ? How to handle negative liability and format of letter to deptt. 5 years, 1 month ago
CMP 08 for composition dealers:![](https://www.consultease.com/wp-content/uploads/2019/07/image-1.png)
This new form is introduced for composition dealers. Both composition dealers and taxpayers under 02/2019 CT are required to file it. They are filing GSTR 4 till now. But they need […]
CA Shafaly Girdharwal wrote a new post, format of new return of GST: RET 01 5 years, 1 month ago
New return of GST:![](https://www.consultease.com/wp-content/uploads/2019/07/New-retrun-of-GST.pptx-2019-07-02-10-23-42.png)
GST new returns are introduced. New return system is simplified and easy. It has 3 parts. Anx 1, Anx 2 and RET 01. These anx are base for RET 01. The periodicity of return is monthly for the […]
CA Shafaly Girdharwal wrote a new post, FAQ’s on FORM GST PMT 09 5 years, 1 month ago
What is PMT 09?![](https://www.consultease.com/wp-content/uploads/2019/06/PMT-09.png)
PMT 09 is the prescribed challan for shifting the wrongly paid ITC. It is recently introduced by CBIC. If you have paid a wrong tax, like CGST in place of SGST, you can shift it using this […]
CA Shafaly Girdharwal wrote a new post, Wrongly paid GST can be shifted to correct head 5 years, 1 month ago
Introduction:![](https://www.consultease.com/wp-content/uploads/2019/06/PMT-09.png)
Wrongly paid GST can be shifted easily now. Have you also paid GST in the wrong head and now stuck due to that. Many are there like you. Tax wrongly paid under any head can be shifted to correct […]
CA Shafaly Girdharwal wrote a new post, Clinical research is not Export: Cliantha AR 5 years, 2 months ago
Introduction:![](https://www.consultease.com/wp-content/uploads/2019/06/GST-ARA-ORDER-CLIANTHA-REARCH-LIMITED.pdf-2019-06-28-13-52-56.png)
Clinical research is a buzzing service in India. The supplier provides the services of clinical research for the recipient located outside India. In these services, various activities related to […]
CA Shafaly Girdharwal wrote a new post, Sanofi Advance ruling on ITC of free gifts 5 years, 2 months ago
Introduction:![](https://www.consultease.com/wp-content/uploads/2019/06/503gi.P65-2019-06-27-16-31-20.png)
Sanofi Advance ruling on ITC of free gifts given by Maharastra AAR is an important one. Here we will discuss Sanofi Advance ruling on ITC at length. This discussion is quite important for […]
CA Shafaly Girdharwal wrote a new post, How to file annual return: Practical guide 5 years, 2 months ago
Introduction:![](https://www.consultease.com/wp-content/uploads/2019/06/image-01.png)
How to file annual return? it is a buzzing question.The last date for filing of annual return is approaching fast. Even after the extension of 6 months, most the taxpayers have failed to understand […]