Articles by Gargi Rai

Refund of EC, SHEC, and KCC Balances under GST

Gargi Rai 21 August 2021 at 09:56

Section 142(3) of CGST Act provides that refund filed by any person before, on or after 1st July 2017, for refund of any amount of CENVAT credit would be granted in accordance with the provisions of the law.

Plant and Machinery under GST

Gargi Rai 26 June 2020 at 09:19

The term under GST that needs a wider interpretation is "Plant and Machinery", because the scope of the same goes beyond our imagination.

How to read the Law?

Gargi Rai 29 July 2019 at 11:11

Another working Saturday, I thought to myself entering the workshop organized by the firm (clearly shows how na�ve I am and how much growing up is still le

A CA student can also Dream!

Gargi Rai 11 March 2019 at 11:02

Do you think there ever would be the right time?Someday you will hear a knock on your door and there it is standing

Cracking Big 4 Articleship interviews!

Gargi Rai 06 February 2019 at 10:55

Congratulations! Now, either you have a good reference or a better marks (probably AIR) or a great patience level to call up the HR yourself. Step 1 and the maj..

Taxation of GTA under GST Regime

Gargi Rai 04 February 2019 at 10:59

Transportation sector is the most critical sector of our economy, which makes it equally important for the sector to come under the purview of Tax system. Goods..