Articles by Abhishek Raja

Decoding CBIC's Automated Return Scrutiny Module (ARSM) for GST returns

Abhishek Raja 13 May 2023 at 14:51

The Central Board of Indirect Taxes and Customs (CBIC) has rolled out an Automated Return Scrutiny Module (ARSM) for GST returns. The ARSM is a non-intrusive means of compliance verification that allows tax officers to scrutinize GST returns of Centre Administered Taxpayers (CATs) selected on the basis of data analytics and risks identified by the system.

Special Drive to Combat Fake GST Registrations and Safeguard Government Revenue

Abhishek Raja 06 May 2023 at 10:03

The Indian government has announced a Special All-India Drive to be carried out from 16th May to 15th July 2023, aiming to tackle the growing problem of fake Goods and Services Tax (GST) registrations and the fraudulent passing of input tax credit (ITC).

Crucial Difference Between Bona Fide Non-Compliance and Mala Fide Non-Compliance

Abhishek Raja 25 April 2023 at 09:48

Section 129 of Indian GST Laws: The Crucial Difference Between Bona Fide Non-Compliance and Mala Fide Non-Compliance and How it Affects the Action Taken by the Proper Officer?

Why Indian Income Tax New Tax Regime is the Government's Favorite Child!

Abhishek Raja 24 April 2023 at 09:00

In this article, I will be discussing the new tax regime in India, comparing it with the old income tax regime, and explaining why the new regime is the government's favorite child.

How to take benefit of GST Registration Amnesty?

Abhishek Raja 15 April 2023 at 07:04

The Indian government issued several notifications related to Amnesty & Compensation Cess giving effect to proposals of the 49th GST Council Meeting.

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?

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?

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.

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'.

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.