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Rectification of errors under GST

  CA SUDHIR HALAKHANDI    21 March 2023 at 19:37

The errors can be rectified in any decisions or order or notice or certificate or any other document as per section 161 but since on most of the cases dealers / asseseee are concerned with the orders hence we should try to understand the concept with Rectification of Mistakes/errors in Orders.

Posted in GST |   24518 Views

GST Talk with CA Sudhir Halakhandi: GST still needs a lot of improvement

  CA SUDHIR HALAKHANDI    21 January 2023 at 10:51

It has been more than 5 years since GST has been implemented in India and now this tax should be completely established in India but according to the news coming continuously from the business sector, problems are still there.

Posted in GST |   3741 Views

The Problem Of GST RCM And Suggestion

  CA SUDHIR HALAKHANDI    26 December 2022 at 15:28

Let us see what are the financial effects of the RCM in most of the cases where provisions of reverse charge mechanism as mentioned in the GST Laws is applicable.

Posted in GST |   6624 Views

Is GST not a simple tax?

  CA SUDHIR HALAKHANDI    30 August 2022 at 13:15

It has been a long time since GST was implemented in India and now the question is asked many times, is GST really a simple Tax? If we look at this question in another way, then the real meaning of this question is- "Is GST not a simple Tax?"

Posted in GST  3 comments |   4200 Views

Clause 44: Clarifications as per new guidance note - AY 2022-2023

  CA SUDHIR HALAKHANDI    22 August 2022 at 12:30

Clause 44: Clarifications as per new guidance note for Assessment Year 2022-2023

Posted in Income Tax  1 comments |   18920 Views

Clause 44 of Form 3CD: An illustrative analysis

  CA SUDHIR HALAKHANDI    21 August 2022 at 17:33

The ICAI has issued revised Guidance Note dated 14th Aug. 2022 on 19th Aug 2022 and with respect to the Clause Number 44.

Posted in Income Tax  2 comments |   113802 Views

Illustrative Clause 44 Of Form 3CD for FY 2021-22

  CA SUDHIR HALAKHANDI    11 July 2022 at 09:04

The Clause 44 of the Form 3CD is effective for Assessment Year 2022-23 i.e. for the Financial Year 2021-22 because the compliance of this clause was kept in abeyance till 31/03/2022 but for all the reports submitted after that date the clause is mandatory.

Posted in Income Tax  1 comments |   32244 Views

Uncontrolled Systems And Procedures Of GST

  CA SUDHIR HALAKHANDI    20 May 2022 at 11:27

The revenue of GST is increasing continuously and for this the business, industry and government of India deserves congratulations but at the same time there is no reduction in the problems of tax payers and professionals and the government should now pay attention to them

Posted in GST  2 comments |   5431 Views

An Analysis of TDS u/s 194Q

  CA SUDHIR HALAKHANDI    17 June 2021 at 14:26

TDS at the rate of 0.1% is to be deducted on the amount exceeding Rs. 50 lakhs in any one FY from one seller from whom the buyer has purchased goods worth more than Rs. 50 lakhs.

Posted in Income Tax  9 comments |   17797 Views

Analysis of arrest provisions under GST

  CA SUDHIR HALAKHANDI    10 August 2020 at 10:26

69(1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 which is punishable under clause (i) or (ii) of sub-section (1), or sub- section (2) of the said section, he may, by order, authorise any officer of central tax to arrest such person.

Posted in GST |   3846 Views