Articles by Abhishek Raja

Gold in any form fails to pass the test of second-hand goods - Kerala AAR

Posted by Abhishek Raja 20 July 2023 5903 Views

According to a recent ruling by the Kerala Authority for Advance Ruling (AAR), tax reductions provided under Rule 32(5) of the Central Goods and Service Tax (CGST) Rules are not applicable when gold is not considered a second-hand commodit

Big blow to Service Tax Department as Mumbai CESTAT remands major case for fresh adjudication!

Posted by Abhishek Raja 15 July 2023 3406 Views

The legality of the order made by the Commissioner of Service Tax, Mumbai-VII is under scrutiny in this appeal.

GST department issues show-cause notices to several insurers in India

Posted by Abhishek Raja 28 June 2023 7744 Views

Here is an article on the basis of the news items that show-cause notices have been issued to various insurance companies in India and what action they have taken.

The Essence of Personal Hearing in GST Adjudication

Posted by Abhishek Raja 19 June 2023 6086 Views

A Case Analysis of Concord Tieup Pvt. Ltd. vs The State of Madhya Pradesh

Pros and Cons of the proposed pre-filled GST return forms

Posted by Abhishek Raja 15 June 2023 4481 Views

The consolidated form, being readied by the Central Board of Indirect Taxes and Customs, will allow the GST-payers to view all of their transactions as well as e-invoices.

GST evasion notice: GST Department to move SC against HC relief to Gameskraft

Posted by Abhishek Raja 08 June 2023 5305 Views

The revenue department has decided to move Supreme Court against the Karnataka High Court order that quashed a Rs 21,000-crore GST show-cause notice on Bengaluru-based online gaming company Gameskraft.

General Penalty u/s 125 of CGST Act

Posted by Abhishek Raja 07 June 2023 11122 Views

Section 126 of the CGST Act lays down certain guiding principles that must be followed while imposing penalties under the GST regime. These principles ensure that the penalties are imposed fairly, objectively, and in a proportionate manner.

Delhi's GST Collection Over Rs. 34,000 Crores in 2022: Delhi Finance Minister Kailash Gahlot

Posted by Abhishek Raja 03 June 2023 2396 Views

Delhi Finance Minister Kailash Gahlot said the collection of GST and VAT in the city was more than Rs.34,000 crores in 2022-23, and claimed Delhi will be a leading state for tax administration through the intervention of artificial intelligence.

Last Chance: Extended Due Date for GTA Payments Expires Tomorrow!

Posted by Abhishek Raja 30 May 2023 6858 Views

Tomorrow i.e 31st May 2023 is the extended due date for Opt-in / Opt-out for Forward Charge / Reverse Charge for FY 2023-24 [Notification No.03/2022 - CT(R) dated 13.07.2022]

Expected key points to be discussed in the upcoming GST Council Meet

Posted by Abhishek Raja 22 May 2023 8352 Views

GST Council to meet on June 22-23 to discuss key issues. The GST Council is scheduled to meet on June 22-23 to discuss a number of key issues, including the extension of the compensation cess, rationalization of rates, and the implementation of e-way bill 3.0.