Articles by Priyanshi Desai

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

Priyanshi Desai 03 February 2020 at 10:22

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

Posted in Union Budget | 5 comments | 5649 Views

Important points for filing Annual Return and Reconciliation Statement

Priyanshi Desai 02 December 2019 at 10:15

Important points for filing Annual Return and Reconciliation Statement

Posted in GST | 6468 Views

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

Priyanshi Desai 06 August 2019 at 11:29

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..

Posted in GST | 4668 Views

HC judgement on ITC in electronic credit ledger under GST

Priyanshi Desai 02 August 2019 at 11:05

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

Posted in GST | 9 comments | 38556 Views

Discount given after supply has been made under GST

Priyanshi Desai 12 July 2019 at 11:38

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

Posted in GST | 7416 Views

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

Priyanshi Desai 10 July 2019 at 11:20

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..

Posted in GST | 15 comments | 49659 Views