Articles by Ashok Pitroda

Appeals and Review Mechanism under GST

Ashok Pitroda 22 February 2024 at 12:47

Appeal under any law is an application to a higher authority for a reversal of the decision of a lower authority. Appeals arise when there are any legal disputes. Here, we are discussing appeals under GST law.

An Overview on GST Audit

Ashok Pitroda 27 January 2024 at 09:53

As per Section 2(13) of CGST Act, 2017, GST audit means the examination of records, returns and other documents maintained or furnished by the registered person under this act or the rules made thereunder or under any other law

GST Assessment: Types and Their Significance

Ashok Pitroda 18 January 2024 at 16:53

Every registered person has to file return to the GST department. Once the person files the return, the next step is processing the return by the GST department.

What is GST Annual Return or GST Audit?

Ashok Pitroda 13 October 2023 at 09:09

As per Rule 80 of the CGST Rules, 2017, every registered person liable to file annual return for every financial year is required to file the same on or before the 31st of December of the next financial year.

How do make Trust Deed?

Ashok Pitroda 19 May 2023 at 08:53

This agreement of trust is executed amongst the following persons.

All about Income Tax Audit

Ashok Pitroda 31 March 2023 at 08:58

There are many types of audits conducted under various laws. Similarly, an audit conducted under the Income Tax Act, 1961 is called a ‘Tax Audit’. In the Income Tax Act, 1961, section 44AB mandates provisions for a tax audit, which are explained as follows. In the following circumstance, a tax audit will be mandatory.

Chapter VIA (Section 80C) Deduction under IT Act, 1961

Ashok Pitroda 10 March 2023 at 08:58

Section 80C, Section 80CCC and Section 80CCD (1) |Deduction in respect of life insurance premium, contributions to provident fund, sukanya samriddhi yojana, NSC, NPS, APY etc.

Difference between Section 194Q and Section 206C (1H) of IT Act, 1961

Ashok Pitroda 08 March 2023 at 07:15

What is the difference between Section 194Q and Section 206C (1H) of the Income Tax Act, 1961

What is works contract and how to make agreement for it?

Ashok Pitroda 02 March 2023 at 08:52

Works Contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration, or commissioning of any immovable property wherein transfer of property in goods is involved in the execution of the such contract.

What is rent deed and how to make it?

Ashok Pitroda 26 November 2022 at 08:42

The rent agreement is a legal document and is also known as a leave and license agreement between the landlord and tenant for a fixed period of time. It includes pre-discussed rules and regulations under which the tenant has temporary possession of the property.