Articles by Harsh Kaushik

GST Offences, Penalties & Legal Proceedings Explained

Posted by Harsh Kaushik 30 June 2023 4696 Views

Understand GST offences, penalties, and legal proceedings in India. Learn about wilful vs. non-wilful defaults, imprisonment terms, and decriminalisation.

GST Automated Return Scrutiny: What You Need to Know

Posted by Harsh Kaushik 15 May 2023 8841 Views

Understand the GST Automated Return Scrutiny Module. Learn how it identifies mismatches and what taxpayers need to do to ensure compliance.

CGST Act Section 15: Value of Taxable Supply Explained

Posted by Harsh Kaushik 10 May 2023 9170 Views

Understand Section 15 of the CGST Act 2017. Learn how to determine the value of taxable supply, including what's included and excluded. Get clarity on GST calculations.

CGST Act Section 62: Assessment for Non-Filers

Posted by Harsh Kaushik 06 May 2023 8495 Views

Understand Section 62 of the CGST Act 2017 regarding assessment for non-filers. Learn about notices, tax liability, and remedies for registered taxpayers.

CGST Act Section 27: Casual & Non-Resident Taxable Persons

Posted by Harsh Kaushik 27 April 2023 9281 Views

Understand Section 27 of the CGST Act 2017 regarding GST registration for casual and non-resident taxable persons. Learn about validity, extensions, and tax deposits.

CGST Act Section 19: ITC for Inputs & Capital Goods for Job Work

Posted by Harsh Kaushik 25 April 2023 13994 Views

Understand Section 19 of CGST Act 2017 regarding Input Tax Credit (ITC) for inputs and capital goods sent for job work. Learn the conditions and time limits.

Section 18 ITC: Special Circumstances Explained

Posted by Harsh Kaushik 24 April 2023 13853 Views

Understand Section 18 of the CGST Act 2017 regarding Input Tax Credit (ITC) availability in special situations. Learn about registration, capital goods, and more.