Articles by Priyanshi Desai

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Section 115BAC - New income tax slab rates for Individuals and HUFs inserted by Finance Bill 2020

Posted by Priyanshi Desai 01 August 2020 5927 Views

Section 115BAC - New income tax slab rates for Individuals and HUFs inserted by Finance Bill 2020

Important points for filing Annual Return and Reconciliation Statement

Posted by Priyanshi Desai 08 April 2020 6619 Views

Important points for filing Annual Return and Reconciliation Statement

Lapse of unutilised input tax credit on account of inverted duty rate structure unlawful - Gujarat HC

Posted by Priyanshi Desai 02 February 2020 4970 Views

Legal ProvisionsSection 54(3) of CGST Act, 2017 provides for refund of unutilised input tax credit in following 2 circumstances Zero rated supplies of goods and...

HC judgement on ITC in electronic credit ledger under GST

Posted by Priyanshi Desai 29 January 2020 39331 Views

Reflection of input tax credit in electronic credit ledger does not amount to availment or utilization of credit- Patna HC

Discount given after supply has been made under GST

Posted by Priyanshi Desai 08 January 2020 8376 Views

Crux of this article � Action plan for drafting clause relating to post-supply discount in agreement entered into at or before the time of supplyIntroduct

Last date of availing ITC for 2017-18 is 31st Aug 2019 : Gujarat HC

Posted by Priyanshi Desai 06 January 2020 51671 Views

Time limit for availing ITC for F.Y. 2017-18 is 31st August,2019As per section 16(4) of CGST Act, 2017, last date for taking input tax credit in respect of invo...