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Articles by Lekhraj sood

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Consequent to amendment to section 34 of CGST Act,2017 through CGST (Amendment) Act, 2018  which was made effective from February 1, 2019 , one credit note can be issued against one or more relevant tax invoices.

Posted in GST  3 comments |   2268 Views



AAR Maharashtra vide its order GST-ARA-23/2019-20/B-46 dated AUGUST  25, 2020 in the case of Tata Motors Limited rules that no GST is payable by the applicant on the nominal amounts recovered from its employees for availing transportation service for commuting to office in view of the fact that this transaction is not a supply as being covered under Schedule III of the CGST Act.

Posted in GST  1 comments |   760 Views



By 31st October 2020 the faceless assessment process will be implemented in all the custom ports under the next generational Turant Customs programme

Posted in Custom |   415 Views


New Standards on Forensic Auditing

  Lekhraj sood    02 September 2020 at 16:33

ICAI is working to develop the standards for forensic accounting and investigation (FAIS). These are expected to be completed by December 2020.

Posted in Accounts |   562 Views



Taxpayers eligible for composition scheme opt for it for the reason of lesser GST compliances but miss out on other important factors and consideration which have significant impact on their business.

Posted in GST |   758 Views





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