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Articles by CA CMA Piyush Taurani

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TDS Under Section 194Q v/s TCS under section 206C(1H)

  CA CMA Piyush Taurani    19 June 2021 at 11:04

Section 194Q/206C(1H) states that TDS/TCS @ 0.1% shall be deducted when the aggregate value of purchase/sale of goods during the year exceeds Rs. 50 lakhs.

QRMP Scheme in GST

  CA CMA Piyush Taurani    08 February 2021 at 09:48

The GST Council, in their 42nd Meet on 5th October 2020 proposed a quarterly return filing system for small taxpayers to be implemented w.e.f. 1st January 2021.

Section 44 AD: Special Provisions For Computing Profits And Gains of Business On Presumptive Basis

  CA CMA Piyush Taurani    20 July 2020 at 09:42

The presumptive Taxation scheme under Section 44AD covers all small businesses with total turnover/gross receipts of up to Rs. 200 Lakh (Except the business of plying, hiring and leasing goods carriages covered under section 44 AE).

All about MSMEs (Micro Small and Medium Enterprises)

  CA CMA Piyush Taurani    18 May 2020 at 11:03

The definition of MSMEs has been revised by the FM. The turnover and investment limits for SMEs have been increased.

Transfer of under construction project do not attract GST: AAR

  CA CMA Piyush Taurani    20 April 2020 at 10:34

The AAR ruled that the hat the transfer of under-construction projects under the 'Business Transfer Project' is exempted under Goods Service Tax (GST).

What is composition scheme under GST?

  CA CMA Piyush Taurani    18 April 2020 at 12:35

The composition scheme is an alternative method of levy of tax designed for small tax payers whose turnover is up to prescribed limit.

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