Tally

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Articles by CA Akshay Hiregange

avatarView Full Profile

Rule 36(4) - Impact & Validity

  CA Akshay Hiregange    24 December 2020 at 13:14

In this article, we have analyzed the impact and practical suggestions of Rule 36(4). We have also touched upon the validity of Rule 36(4) in the GST law.

Continue Reading »
Posted in GST |   3759 Views


Analysis of ITC utilization in DRC-03 for GSTR 9 & 9C

  CA Akshay Hiregange    22 December 2020 at 09:50

Taxpayers have an option to pay additional liability not declared in GSTR-1 or GSTR-3B, in GSTR-9 through Form DRC-03 based on para 4 of GSTR-9 instructions for FY 2017-20.

Continue Reading »
Posted in GST  4 comments |   15681 Views


GST on supply of used vehicles

  CA Akshay Hiregange    08 April 2020 at 10:47

A registered person dealing in second-hand sale of a motor vehicle (which is falling under chapter 87) was eligible to claim the abatement of 35% of the value of taxable supplies and pay GST on only 65% of the value of supply of such motor vehicle on fulfilling prescribed conditions.

Continue Reading »
Posted in GST |   3102 Views


RCM on import of services including intellectual property

  CA Akshay Hiregange    07 April 2020 at 10:36

This article would help persons who have large number of foreign clients, persons who attend foreign business events held outside India, or have holding company outside India including procurement of services from outside India.

Continue Reading »
Posted in GST |   2187 Views


ITC claim restricted to 120% of GSTR 2A : Detailed analysis

  CA Akshay Hiregange    19 November 2019 at 10:36

The government has taken a pre-emptive action to curb incorrect Input Tax Credit (ITC) claims after various frauds were unearthed in the past year on claimed ITC on fake invoices, or through physically non-existent businesses.

Continue Reading »
Posted in GST  21 comments |   12396 Views


FY 2018-19: Actions in September 2019 GST returns

  CA Akshay Hiregange    10 October 2019 at 16:51

FY 2018-19: Actions in September 2019 returns

Continue Reading »
Posted in GST  4 comments |   11025 Views


FY 2017-18: Actions in March 2019 returns & Annual Returns

  CA Akshay Hiregange    11 April 2019 at 18:05

Introduction:The main intention of removal of difficulties (ROD)order no. 02/2018 was to facilitate all the registered persons providing additional opportunity ..

Continue Reading »
Posted in GST  39 comments |   23499 Views


In depth analysis of GST return

  CA Akshay Hiregange    04 April 2019 at 11:46

SUMMARY OF NORMAL RETURN:This document contains discussion on various details to be filled in the new �NORMAL� return. Readers could refer to the fo

Continue Reading »
Posted in GST  2 comments |   23943 Views


New proposed GST Returns and challenges

  CA Akshay Hiregange    03 April 2019 at 11:54

IntroductionThe GST council in its 27th council meeting on 4th May 2018 had approved the proposed simplified GST returns format.In the 31st GST council meeting ..

Continue Reading »
Posted in GST  5 comments |   14835 Views


ITC ineligible - Changes w.e.f 1st Feb'19

  CA Akshay Hiregange    18 February 2019 at 11:33

ITC ineligible Changes w.e.f 1st Feb �19 This article is prepared considering the changes in ITC eligibility under GST which are effective from 0

Continue Reading »
Posted in GST  12 comments |   40830 Views