Articles by Abhishek Raja

Physical Verification in Indian GST: A Comprehensive Guide - My Experiences

Posted by Abhishek Raja 18 May 2023 47029 Views

In this comprehensive guide, we will explore the various aspects of physical verification in Indian GST, the standard operating procedures, and the implications for businesses.

Proactive GST Tax Evasion Measures: Near Real-Time Access to Banking Transactions

Posted by Abhishek Raja 15 May 2023 6477 Views

In recent developments, Goods and Services Tax (GST) authorities are moving towards acquiring near real-time access to the banking transactions of taxpayers. This initiative aims to detect and curb the proliferation of fake invoices and excessive use of input tax credit (ITC) by businesses, an issue that has been gradually escalating.

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

Posted by Abhishek Raja 13 May 2023 8289 Views

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

Posted by Abhishek Raja 06 May 2023 36560 Views

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

Posted by Abhishek Raja 25 April 2023 63784 Views

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!

Posted by Abhishek Raja 24 April 2023 66765 Views

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?

Posted by Abhishek Raja 15 April 2023 4627 Views

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?

Posted by Abhishek Raja 27 October 2022 9100 Views

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?

Posted by Abhishek Raja 29 September 2022 5155 Views

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?

Posted by Abhishek Raja 02 March 2022 32726 Views

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.