Articles by MOHAN ARYA

Time-Bound GST Registration & Deemed Approval Rules

Posted by MOHAN ARYA 29 October 2026 103 Views

Discover new time-bound GST registration rules, including deemed approval for delayed officer action. Learn about faster processing & clearer adjudication procedures.

GST Meeting Updates: 18th Feb 2023 Decisions

Posted by MOHAN ARYA 20 February 2023 4266 Views

Discover key GST meeting updates from 18th Feb 2023, including time limit extensions for registration revocation, amnesty schemes, and late fee rationalisation....

Bill To vs Ship To: Understand Place of Supply

Posted by MOHAN ARYA 25 January 2022 52219 Views

Clarify 'Bill To' and 'Ship To' for accurate E-way bills. Understand place of business, supply, and principal place of business.

Interest on Late ITR Filing: Sections 234A, 234B, 234C

Posted by MOHAN ARYA 27 July 2021 3419 Views

Understand interest charges under Income Tax Sections 234A, 234B, and 234C for late ITR filing, delayed advance tax, and deferment. Learn your obligations.

Union Budget 2021: Direct Tax Highlights & Changes

Posted by MOHAN ARYA 02 February 2021 3218 Views

Discover key direct tax changes from the Union Budget 2021. Learn about relief for seniors, reduced assessment timelines, and new tax incentives. Read now!

CGST Act Section 83: No Bank Account Attachment

Posted by MOHAN ARYA 17 July 2021 4614 Views

Understand when bank accounts can't be attached under Section 83 of the CGST Act. Learn the conditions and legal precedents.

ITR Filing 2019-20: High-Value Transactions

Posted by MOHAN ARYA 13 March 2021 20919 Views

Mandatory ITR filing for FY 2019-20 if you made high-value transactions like large bank deposits, foreign travel, or electricity payments. Learn more!

GST Refund: Navigating Delays & Mechanisms

Posted by MOHAN ARYA 03 April 2020 2244 Views

Understand the GST refund process in India, common issues like NIL filings, and how to navigate bureaucratic delays. Get your refund faster.

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

Posted by MOHAN ARYA 12 November 2017 10359 Views

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

Fair market value of unquoted shares

Posted by MOHAN ARYA 16 May 2017 5367 Views

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...