Articles by CA. Heet Shah
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All about Remission of Duties and Taxes on Exported Products (RoDTEP)
RoDTEP stands for Remission of Duties and Taxes on Exported Products. It is a new scheme that has been introduced by the Government of India to replace the earlier Merchandise Exports from India Scheme (MEIS) for exporters.
Changes in GST vide Union Budget 2023
Change in Sec.10 of CGST Act (Composition Scheme for Supplier of Goods via E-commerce)
Effects on Goods Transport Agency due to recommendation of 47th council Meeting
The terms GTA has not been defined under GST Act, 2017, GST Rules. It is presently defined under the Notification No. 12/2017- Central Tax (Rate) and Notification No. 9/2017-Integrated Tax (Rate) both dated 28-6-2017.
Benefits of Debit Notes delinked from Sale Invoices under GST
With effect from 01.01.2021, section 16(4) of the CGST Act, 2017 was amended videthe Finance Act, 2020, so as to delink the date of issuance of debit note from ...
Key Judgments: Goods in transit, Variants of advances, Corpus Fund
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.
Time limits of Scrutiny and Audit under GST Act
GSTR-1 is a monthly filing on 10 of Subsequent Month which discloses GST liability of Taxpayer.
Provision to Link Bank Account Details with GSTIN, by CBIC
To avoid revenue leakages or safeguard the honest taxpayers, CBIC has come up with a provision to Link Bank account details with GSTIN.
Internal Audit Evidence
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.
Special benefits on contribution by corporates under NPS
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.
Datewise Analysis of GST Notifications 19 & 20
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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