Articles by CA Vipin Garg
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Reverse Charge Mechanism (RCM) under GST Regime
The Reverse Charge Mechanism (RCM) under GST Regime is two-fold. Case1: Specified Supplies- Sec 9(3) of CGST Act Case 2: Supplies from Unregistered Persons- ...
Benami Law: A Journey from perfectly legal to a Criminal Offence with Imprisonment
1. Historical Background of Benami Law � Perfectly Legal before 1988 1.1. Benami transaction in simple words implied that the real owner of the
New Finance Panel and a Task Force
The cabinet approved the constitution of the fifteenth finance commission. The fifteenth finance commission will determine the devolution formula for the revenu...
10 practical tips to optimize physical verification
Physical verification of inventory is an uphill task for retailers. Being a tedious task, it not only takes hours but is also a function with higher possibiliti...
Real Estate Development Agreements, Share Valuation & Charitable Trusts : Recent Tax Amendments
1. Taxation of Capital Asset under Development Agreement with Builder - In recent past, it has quite been a trend that individual plot/house owners enter in
The importance of Controlling shrinkage in Retail
In today's competitive retail world, retailers are tasked with more responsibility than ever before. Not only do they have to deal with increased competitive pr...
Real Estate & Construction Industry: Pre & Post GST
The never ending litigation of taxation relating to works contracts, particularly in construction industry and more particularly & challenging in real estate in...
Impact of GST on Rentals from Immovable Property
Under GST Regime, "renting of immovable property" is included in schedule II which defines it as supply of services on which the GST rate is 18%. However Entry ...
The impact on affordable housing in GST regime
Measures for promoting affording housing�It is proposed to exempt service tax on construction of affordable houses up to 60 square meters under any scheme
How GST will affect Indian tax system?
GST is considered to be the biggest change in Indian economy ever since the 1991 economic reforms which ushered in the globalization, bringing in a whole lot of...
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