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Legality Status of ITC Block by GST Department

  CA PIYUSH KAPOOR    08 October 2021 at 09:41

As per Rule 86A, a commissioner or any officer authorized by them can block the ITC available in the electronic credit ledger of the taxpayer if they have reasons to believe that he has fraudulently availed ITC.

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Posted in GST  4 comments |   8763 Views

Tax evasion under GST and measures to curb it

  CA PIYUSH KAPOOR    21 June 2021 at 09:39

Tax evasion is the illegal attempt through which taxpayers try to reduce their tax liability. It has become a major problem for the government of almost every country.

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Posted in GST  5 comments |   5124 Views

Interest on Reversal of Unutilized ITC

  CA PIYUSH KAPOOR    07 May 2021 at 09:37

There is no specific mention of Interest on Unutilized Credit reversal. Rules marked regarding the charging of Interest u/s 50 (1) cannot override the section in which there is no Interest mention on reversal of unutilised ITC.

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Posted in GST |   6669 Views

TCS on foreign travel, tours packages, remittance rules 2020

  CA PIYUSH KAPOOR    25 February 2020 at 10:17

TCS on foreign travel, tours packages, remittance rules 2020

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Posted in Income Tax |   5244 Views

Faceless e-assessment: Procedures, Difficulties and Role of Professional

  CA PIYUSH KAPOOR    23 January 2020 at 10:44

The income tax department on October 7, 2019 launched its faceless e-assessment scheme for taxpayers. Under the scheme, there would be no physical interface between an assessing officer and an Assessee.

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Posted in Income Tax  3 comments |   11343 Views

Search and inspection under GST

  CA PIYUSH KAPOOR    09 May 2019 at 11:28

Meaning under GST ACT �Search� involves an attempt to find something. Search, in tax/legal parlance, is an action of

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Posted in GST  4 comments |   1995 Views

Key Points while Auditing Agriculture Advances

  CA PIYUSH KAPOOR    01 April 2019 at 11:15

Before understanding the Norms for Agriculture Advance first should know about the Which type of Loans cover under Agriculture Advances:Types of Agricultural Lo..

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Posted in Audit  1 comments |   102873 Views

Frequently asked questions regarding NPA

  CA PIYUSH KAPOOR    01 April 2019 at 11:15

1. Whether a working capital account will become an NPA if the stock statements are not submitted regularly? What should be the period for which the stock state..

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Posted in Audit |   20886 Views

Cash gift and restriction on cash transaction

  CA PIYUSH KAPOOR    08 May 2018 at 14:59

MEANING OF GIFT56(2)(vii) is applicable only when gifts are received by Individual and HUF. Donor or Donee may be Resident or non Resident. As per the Income Ta..

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Posted in Income Tax  18 comments |   38970 Views

Cenvat credit on set top box

  CA PIYUSH KAPOOR    03 May 2016 at 10:32

INTRODUCTIONService providers have at least a Telephone in their office. They are paying service tax on the telephone charges. The service tax on telephone charges becomes a part of the cost for the service provider. When

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Posted in Service Tax |   15099 Views

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