Articles by Vivek Agarwal FCA, CS, LLB

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ITC reversal for Credit Notes in GSTR-3B - What if Net ITC is reported directly in GSTR-3B?

Posted by Vivek Agarwal FCA, CS, LLB 14 May 2022 11626 Views

In this article, the author has provided draft contentions that can be used to defend this query of the department.

Analysis of Form 3CA, 3CB and 3CD - Part 1: Form 3CA

Posted by Vivek Agarwal FCA, CS, LLB 05 November 2020 14151 Views

Tax Audit Report in Form No. 3CA is applicable, where a person having business/profession, is required to get its accounts audited under any law.

FAQs on Taxation of Transfer of Equity Shares

Posted by Vivek Agarwal FCA, CS, LLB 05 November 2020 5187 Views

Solved, 23 FAQs on Section 112A - Tax on Long Term Capital Gains on Certain Assets

GST tasks to be done by March 2019 end

Posted by Vivek Agarwal FCA, CS, LLB 09 March 2019 37387 Views

FOR FY:2017-18 If you have not claimed ITC for FY:2017-18 till date, March 2019 is the last chance to claim ITC. If you want to make any corrections or amendmen...

Section 161 - Rectification of errors apparent on the face of record

Posted by Vivek Agarwal FCA, CS, LLB 11 February 2019 20597 Views

Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or...

Top 10 points of 32nd GST Council Meeting

Posted by Vivek Agarwal FCA, CS, LLB 10 January 2019 19854 Views

GST Council in the 32nd meeting held on 10th January, 2019 at New Delhi took following decisions to give relief to MSME (including small traders), and took foll...