Articles by Vikas Sharma

Receipt of Salary in Arrears and Relief u/s 89

Posted by Vikas Sharma 02 November 2019 12550 Views

Sometimes you may have received a portion of your salary in arrears or in advance, or you may have received a portion of your family pension in arrears or in a...

Whether EPF withdrawal attracts Taxes?

Posted by Vikas Sharma 31 October 2019 20060 Views

The Employee Provident Fund (EPF) is an investment and more beneficial scheme enacted by the Government in the common interest of employees. In this scheme, the...

Clarification in respect of transfer of input tax credit in case of death of sole proprietor

Posted by Vikas Sharma 30 September 2019 4241 Views

The Board has clarified an issue in respect of transfer of input tax credit in case of death of sole proprietor vide circular no. 96/15/2019-GST dated 28th Marc...

Pure Agent in GST Law

Posted by Vikas Sharma 10 August 2019 4864 Views

Agent is well known person in the commercial business parlance. The GST Law also talks about Agent as �agent� means a person, including a factor, b

Debit Notes in GST Law

Posted by Vikas Sharma 06 August 2019 19467 Views

Debit Notes in GST is an altogether different concept from the earlier practices. Under the GST Law, the debit note or a supplementary invoice is a convenient ...