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Articles by Atul Rathod

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COVID-19 Relaxation from ITC restriction under rule 36(4)

  Atul Rathod    07 April 2020 at 10:36

ITC restriction in respect of the invoices the details of which have not been uploaded by supplier in GSTR-3B under rule 36(4)shall apply cumulatively for the period Feb, March, April, May, June, July and Aug, 2020 and the return in FORM GSTR-3B for the tax period Sep, 2020 shall be furnished with the cumulative adjustment of ITC for the said months.



Impact of GST on Real Estate Sector

  Atul Rathod    03 October 2016 at 10:48

The purpose of this article is to give overview on impact of GST on Real Estate Sector due to change in Indirect tax structure.



Impact of GST on manufacturing and trading process

  Atul Rathod    24 September 2016 at 13:10

The purpose of this article is to give overview on impact of GST on manufacture and Trader due to change in Indirect tax structure.



Valuation of Works Contracts

  Atul Rathod    21 September 2016 at 10:58

The value of service portion in the execution of the works contract shall be equivalent to the gross amount charged for the works contract less value of property in goods transferred in the execution of the said works contract.



Service tax in relation to aggregators

  Atul Rathod    21 September 2015 at 10:53

Background:-The aggregators who were not specifically covered under the service Tax till now because of the interpretation in the law. To cover the services of App based Cab (aggregators) this concept has been