Articles by Abhishek Raja

Can consistent ill health be a valid reason for non-filing of GST Revocation Application?

Abhishek Raja 27 October 2022 at 10:28

What could be the reason that out of two Partners, one was suffering from ill health and another partner also didn't file a Revocation Application within time?

Posted in GST | 6876 Views

The reason why the charges should be specific in any order against you?

Abhishek Raja 29 September 2022 at 16:14

I have come across various Show Cause Notice or Orders for levying penalty or cancelling registration etc are issued without specifying the charges or specifying the contraventions due to which Department has taken such extreme action against you. These actions have adverse consequences but who cares?

Posted in GST | 3687 Views

Can more than one show cause notice be issued for same period in GST?

Abhishek Raja 02 March 2022 at 13:05

No SCN can be issued for subsequent period, when notice and adjudication order for previous period quashed by Court or Tribunal. But if something has been missed then second Show Cause Notice could be issued and Department has right to demand tax which has escaped assessment.

Posted in GST | 1 comments | 13230 Views

Demystifying GST on developed plots

Abhishek Raja 16 February 2022 at 09:00

In India, Real Estate Sector is the second largest employer after agriculture. In GST regime, there is no concept of manufacture, sale or service etc. There is only one concept i.e. "Supply". All the Supplies are categorized as either 'Supply of Goods' or 'Supply of Services'.

Posted in GST | 13425 Views

Can GST officers directly visit your premises to collect GST without notice?

Abhishek Raja 02 February 2022 at 08:42

After reading such news items what I understood was that from 1st January 2022, the GST officers can initiate recovery proceedings without any show-cause notice against taxpayers who under-report sales in GSTR-3B compared to GSTR-1.

Posted in GST | 1 comments | 6888 Views

GST Procedure related to demands and recovery

Abhishek Raja 11 December 2021 at 08:47

The incidence of short payment and non-payment of tax, wrong availment of Input Tax Credit, etc. may be because of an inadvertent bona fide mistake (Normal Cases) or it may be a deliberate attempt (Fraud Cases) to evade the tax.

Posted in GST | 1 comments | 7578 Views

New battleground in GST: Cross Charge between Head Office & Branch Office

Abhishek Raja 03 November 2021 at 09:33

New battleground in GST: Crossc charge between head office & branch office

Posted in GST | 10899 Views

Summary of TDS provisions in GST

Abhishek Raja 30 October 2021 at 09:33

TDS is to be deducted at the rate of 2% on payments made to the supplier of taxable goods/services, where the total value of such supply, under an individual contract, exceeds Rs. 2,50,000.

Posted in GST | 8817 Views

ITC on CSR activity: The new battleground?

Abhishek Raja 24 September 2021 at 09:46

The contribution of companies to fight the spread of the coronavirus would be considered CSR spending as per the Companies Act. Let us understand the applicability of GST provisions on the same.

Posted in GST | 1 comments | 12678 Views

Zero rated supplies under GST

Abhishek Raja 14 August 2021 at 09:09

In case of zero ratings, not only is the output exempt from payment of tax, there is no bar on taking/availing credit of taxes paid on the input side for making/providing the output supply.

Posted in GST | 7176 Views