Budget Books
imarticus

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Articles by Abhishek Raja

avatarView Full Profile

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?

Continue Reading »
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?

Continue Reading »
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.

Continue Reading »
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'.

Continue Reading »
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.

Continue Reading »
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.

Continue Reading »
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

Continue Reading »
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.

Continue Reading »
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.

Continue Reading »
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.

Continue Reading »
Posted in GST |   7176 Views




Popular Articles




IIM Indor
Zoho
caclubindia books


CCI Articles

submit article