Articles by CA Shubham Gupta

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Power of arrest under GST

Posted by CA Shubham Gupta 30 July 2021 2319 Views

The Commissioner is vested with the power to authorize, by an order, any Officer of the central tax to arrest a person, where he has reasons to believe that such person has committed the offences

Purchase & Sale of Forex- Special Valuation under GST

Posted by CA Shubham Gupta 18 February 2021 5933 Views

In case of a dealer who is engaged in providing service of exchange of foreign exchange, by converting one currency into another currency at the request of the customer and in return charging a commission for the same.

Changes in Section 129 - Post Budget 2021

Posted by CA Shubham Gupta 05 February 2021 4925 Views

Discussing the detention, seizure and release of goods and conveyances in transit under GST as per Section 129, together with the changes in the section post Budget 2021.

Debit/Credit Note Under GST

Posted by CA Shubham Gupta 25 August 2020 11476 Views

Credit note is issued when issuer owes money to someone (means issuer has to give money to someone). Someone here means the person to whom the Tax Invoice has been issued.