Articles by CS Advocate Abhishek Goyal
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Challenges in GST Adjudication: A Call for Reform
To me, the adjudication process under GST, apart from the prolonged non-constitution of the GST Appellate Tribunal (GSTAT), remains one of the most prominent yet disappointing aspects of the tax regime.
Nuances of tax laws - How to understand & interpret?
Rule of harmonious construction requires that a provision of law must be read as a whole and not in isolation. The law should be given effect to without adding anything as per the intention of the legislature.
Emotional Intelligence
Emotional Intelligence is something which is one of the most under rated yet significant soft skill.
Big goals vs realistic goals: A face-off
It is better to have bigger goals rather than so called realistic goals because bigger goals are more likely to inspire you to scale greater heights in your career and life and make others feel proud of you and get inspired from you.
ITC reversal in case of supplier found bogus or non existent
Even after completing 5 years, one gets the feeling that GST is still an evolving law. Lot many changes are taking place with almost every GST council meeting. There are still some burning issues which are yet to be ironed out and decisively settled. These burning issues have been a bone of contention between department and the tax payers.
Composite supply vs RCM vs Transaction value
In case of GTA services, the person who is liable to pay freight is considered as the service recipient. Recipient of GTA service is liable to pay RCM on such freight. Accordingly RCM is payable under CGST, SGST or IGST head.
Mandatory GST registration vs Inter state supply of rental service
In this short article, I am discussing interplay of mandatory GST registration u/s 24 vis-a-vis inter state supply of rental service on immovable property based on place of supply (POS) rules in GST.
Interplay of RCM and registration requirement on rental service
The RCM liability on registered tenant shall apply irrespective of whether the landlord is registered under GST or not.
GSTR-3B in new avtar very soon!
The concept paper is based on recommended changes to GSTR-3B based on recommendations of GST Council keeping in view the discussions held therein.
Sacred wisdom for CA/CS/CMA students - Key success factors
List down all your achievements so far, and be proud of them, reward yourself at least with a pat on the back. Your achievements may not be big but they are not smaller either.
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