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Articles by MOHAN ARYA

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Concept Of "Bill To" And "Ship To"

  MOHAN ARYA    25 January 2022 at 08:49

First of all, we need to understand the place of business, place of supply and Principal place of business.

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Posted in GST  3 comments |   14748 Views


Interest levy under three sections 234A, 234B and 234C

  MOHAN ARYA    27 July 2021 at 12:30

In case a taxpayer does not file their ITR by the due date specified by the department, they will be required to pay interest on the outstanding tax, under sections 234A, 234B and 234C of the Income Tax Act 1961.

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Posted in Income Tax |   2292 Views


Direct Tax Highlights of Union Budget 2021

  MOHAN ARYA    02 February 2021 at 08:54

Discussing the Direct Tax Proposals laid down in the parliament by FM Smt. Nirmala Sitharaman as part of her Union Budget 2021 speech on 1st February 2021.

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Posted in Union Budget |   2130 Views


No Bank Account Attachment Order Under Section 83 Of CGST Act

  MOHAN ARYA    18 January 2021 at 15:18

Section 83 read with section 159(2), and the form GST DRC-22 show that a proceeding has to be initiated against a specific taxable person, an opinion has to be ..

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Posted in GST |   3414 Views


ITR Filing Tips Financial Year 2019-2020

  MOHAN ARYA    14 September 2020 at 09:13

Finance (No. 2) Act, 2019 has inserted a new seventh proviso to section 139(1) to provide for mandatory filing of return of income for undertaking certain high-value transactions even though the person is otherwise not required to file a return of income due to the fact that total income is below the basic exemption limit.

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Posted in Income Tax  6 comments |   20397 Views


GST Refund & Mechanism

  MOHAN ARYA    03 April 2020 at 10:19

Since we are moving towards online business and transactions, therefore Government need to fix time limit for refund cases as defined above to save interest paid by the department in delay payment of Refund and concern GST Officer should be answerable to GST Department and Ministry of Ministry for such delay.

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Posted in GST |   1869 Views


Delay in filing of application for compounding of offences u/s 279

  MOHAN ARYA    16 May 2017 at 11:29

Delay in filing of application for compounding of offences is not valid ground for rejection of application for compounding of offences u/s 279

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Posted in Income Tax  1 comments |   9354 Views


Fair market value of unquoted shares

  MOHAN ARYA    16 May 2017 at 11:29

Current financial Act 2017 has insert a new section of 50CA of Income Tax Act for the determined fair market value of unquoted share, the FMV shall be deemed to..

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Posted in Others |   4836 Views


Waiver of interest charged u/s 201(1A)(i) of the Income Tax Act 1961

  MOHAN ARYA    04 April 2017 at 11:17

Waiver of interest charged u/s 201(1A)(i) of the Income Tax Act 1961

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Posted in Income Tax  2 comments |   18147 Views


GST Impact on last Service Tax Return ST-03

  MOHAN ARYA    22 March 2017 at 11:25

GST Impact on last Service Tax Return ST-03

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Posted in GST  9 comments |   38484 Views




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