Articles by Priyanshi Desai

New Income Tax Slabs: Section 115BAC Explained

Posted by Priyanshi Desai 01 August 2020 5935 Views

Discover the new optional income tax slab rates under Section 115BAC for individuals and HUFs. Learn the conditions and benefits.

Important points for filing Annual Return and Reconciliation Statement

Posted by Priyanshi Desai 08 April 2020 6623 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 4979 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 39338 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 8379 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 51675 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...