Articles by CA. Nirmeet Shah

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Analysis on New Clause (H) of Section 43B of the Income tax Act, 1961

Posted by CA. Nirmeet Shah 02 February 2024 11396 Views

The Finance Bill 2023 has introduced a significant amendment to the Income Tax Act, 1961, relating to Micro and Small Enterprises (MSMEs) which is applicable from 1st of April, 2023.



Definition of Audit under GST

Posted by CA. Nirmeet Shah 08 April 2021 5583 Views

Audit under GST means an examination of returns, records, and other documents maintained or furnished by the registered person under the GST Act.



Overview of Appeals and Revision under GST

Posted by CA. Nirmeet Shah 26 July 2020 12718 Views

In�law, an�appeal�is the process in which cases are reviewed, where parties request a formal change to an official decision. Appeals function both as a process for error correction as well as a process of clarifying and interpreting law.



Guide on MSME(Micro,Small and Medium Enterprise)

Posted by CA. Nirmeet Shah 24 June 2020 24576 Views

Guide on MSME(Micro,Small and Medium Enterprise)




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