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Articles by Heet Shah

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Key Judgments: Goods in transit, Variants of advances, Corpus Fund

  Heet Shah    09 June 2022 at 09:01

Once supply is made it is crucial to determine the Time of supply "event triggering the liability". Therefore it is of utmost importance to understand the time of supply which is provided in Section 12/13/14 of CGST Act,2017 and section 20 of IGST Act,2017.

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Posted in GST |   2457 Views

Time limits of Scrutiny and Audit under GST Act

  Heet Shah    08 June 2022 at 09:13

GSTR-1 is a monthly filing on 10 of Subsequent Month which discloses GST liability of Taxpayer.

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Posted in GST |   9075 Views

Provision to Link Bank Account Details with GSTIN, by CBIC

  Heet Shah    27 September 2021 at 10:19

To avoid revenue leakages or safeguard the honest taxpayers, CBIC has come up with a provision to Link Bank account details with GSTIN.

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Posted in GST  1 comments |   6924 Views

Special benefits on contribution by corporates under NPS

  Heet Shah    26 August 2021 at 09:38

National Pension Scheme is a scheme introduced to cultivate a habit to save money for pension. It is available to any person between the age group of 18-65 years.

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Posted in Income Tax |   1164 Views

Datewise Analysis of GST Notifications 19 & 20

  Heet Shah    09 June 2021 at 09:32

CBIC has issued few notifications in which they have provided relaxation to the taxpayers who have failed to file GSTR from July 2017 to April 2021. Discussing the same in this article.

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Posted in GST |   4251 Views

Retrospective Amendment - Interest on Tax payable under Section 50 on Net Tax liability

  Heet Shah    08 June 2021 at 09:27

Section 112 of the Finance Act 2021 shall come into force on 1st June 2021. This section seeks to amend Section 50 of the CGST Act, 2017 which relates to Interest on Delayed Payment of GST.

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Posted in GST  2 comments |   2313 Views

Internal Audit Evidence

  Heet Shah    04 June 2021 at 08:57

Information collected from underlying entity records and processes, as well as information from the performance of various audit activities and testing procedures forms part of "Internal Audit Evidence" based on which auditor forms his opinion.

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Posted in Audit  1 comments |   2226 Views

Planning of Internal Audit Assignments

  Heet Shah    04 June 2021 at 08:57

An Audit Committee is required to formulate the overall internal audit plan of the company which includes planning the scope, functioning, periodicity, and methodology for conducting the internal audit.

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Posted in Audit |   2841 Views

Persistence: The key to success

  Heet Shah    04 June 2021 at 08:57

Think about all of the famous entrepreneurs - Arianna Huffington, Steve Jobs, Elon Musk, Bill Gates etc. They all showed up every single day. They showed up when they didn't want to. Thus, Persistence is the key to success.

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Posted in Students  1 comments |   2148 Views

Gather all Courage and Have a Burning Fire Inside

  Heet Shah    01 June 2021 at 09:40

One might be good at one thing and bad at the other while the other person might be the exact opposite. Similarly, when at times, you lack the most essential thing in life that keeps you going; the other person might be full of it.

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Posted in Students  3 comments |   1869 Views

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