CA. Omprakash Agarwalla
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Latest articles by CA. Omprakash Agarwalla.
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Analysis of the provisions of interest on late payment of GST
Analysis of the provisions of interest on late payment of GST After 31st meeting of the GST Council, it has been published on 22nd December, 2018 that the council has principally approved to amend section 50 of the CGST Act to provide that interest should
Read articleScope and meaning of the term “ Supply involves movement of goods ”
Scope and meaning of the term “ Supply involves movement of goods ” As we all know, the fundamental power to levy taxes on sale of goods lies with the States. Immediately after independence, situations arose that when there was an inter-state sale, every State
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