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Articles by Vikas Sharma

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Receipt of Salary in Arrears and Relief u/s 89

  Vikas Sharma    06 May 2019 at 10:57

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?

  Vikas Sharma    04 May 2019 at 11:53

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

  Vikas Sharma    03 April 2019 at 10:26

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

  Vikas Sharma    11 February 2019 at 13:27

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

  Vikas Sharma    07 February 2019 at 10:48

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 ..