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Articles by CA Venkatprasad Pasupuleti

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Validity of the direct recovery of Interest under GST?

  CA Venkatprasad Pasupuleti    13 January 2020 at 11:01

Validity of the direct recovery of Interest under GST?



Another Chance for claiming Transitional Credit Under GST

  CA Venkatprasad Pasupuleti    12 November 2019 at 10:57

In view of the unvarying series of judicial decisions, the taxpayers who have missed claiming transitional credits initially can now claim the same. The suggested course of action is given in this article.



IGST exemption vis-a-vis pre-import condition

  CA Venkatprasad Pasupuleti    05 November 2019 at 11:04

Advance Authorisation (AA), is one of the schemes under Foreign Trade Policy, 2015-20 (hereinafter referred to as the 'FTP') which allows the manufacturer exporter or merchant exporter to import inputs without payment of customs duties in terms of chapter 4 of FTP read with Notification No.18/2015 Cus dated 01.04.2015 as amended.



Denial of carry forwarding of CESS credit into GST - Course of action

  CA Venkatprasad Pasupuleti    24 October 2018 at 11:17

On introduction of GST, the credit of taxes under the existing law, predominantly Central Excise, Service Tax and Value Added Tax, was allowed to be carry forwarded vide the transitional provision either as Central Goods and Service Tax (CGST)



GST on free supplies by customers

  CA Venkatprasad Pasupuleti    11 June 2018 at 10:59

Introduction:It is common practice prevailing in many industries that certain materials



Carry forward of KKC, EC and others into GST - High Court Decision

  CA Venkatprasad Pasupuleti    09 March 2018 at 17:09

Education Cess was being levied on Central Excise and Service Tax from 10.09.2014. Education Cess paid on the purchase was available as credit against payment o..



Advance ruling under GST

  CA Venkatprasad Pasupuleti    12 December 2017 at 11:15

Advance ruling means a decision/ruling given to the applicant by the constituted authority on the matters relating GST provisions



Decoding of 'Place of Supply of Goods' under GST

  CA Venkatprasad Pasupuleti    27 July 2017 at 11:06

Decoding of �Place of Supply of Goods� under GST CA Venkat Prasad P& CA Lakshman KConceptually GST is destination/consumption based tax i.e. pe



Service tax liability on liquor license fee paid to state governments

  CA Venkatprasad Pasupuleti    24 January 2017 at 10:57

Service tax liability on liquor license fee paid to state governments



Composition scheme under GST

  CA Venkatprasad Pasupuleti    19 September 2016 at 11:03

This article is solely based on the draft GST law.