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Articles by CA Sarath R Krishnan

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Is No Cost EMI really no cost?

Posted by CA Sarath R Krishnan 25 May 2020 5044 Views

Is No Cost EMI really no cost?



Form INC-20A: Consequences of delay in filing

Posted by CA Sarath R Krishnan 24 March 2020 8995 Views

Consequences of delay in filing Form INC-20A/ Non complying with provisions of Section 10A of Companies Act, 2013 and Forms to be filed for MCA Appeal



GST on royalty paid to government for mining on or after 01.01.2019

Posted by CA Sarath R Krishnan 09 March 2020 24249 Views

GST on royalty paid to government for mining is a confusing area. There are two scenarios i) GST on royalty paid to Govt before 01.01.2019 ii) GST on royalty paid to Govt on or after 01.01.2019. The discussion is mainly focused in the point of view of assessee engaged in the business of quarry.



Background of works contract under GST

Posted by CA Sarath R Krishnan 12 June 2017 8776 Views

Definition of works contract/ Input Tax credit/ TDS under CGST Act/ Applicability




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