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Analysis of GST amendments in services of GTA w.e.f 18th July 2022
Analysis of GST amendments in services of Goods Transport Agency (GTA) w.e.f 18th July 2022
Analysis of amendments in GST applicability on renting services of residential dwelling w.e.f. 18th July 2022
As per Entry 12 of Notification 12/2017- Central Tax Rate dated 28.6.2017, "Services by way of renting of residential dwelling for use as residence" is exempt.
Analysis of Qualitative Valuation drivers affecting valuation
Value drivers are factors that drive a company's performance, growth and hence its value. Value drivers for closely held companies either reduce risk or increase growth/return. Value drivers can be both quantitative as well as qualitative in nature and which significantly affect the value of the business enterprise.
How to value your business during COVID times?
The valuer is expected to apply his professional judgement on case-to-case basis since there is no set thumb rule to approach and account for market uncertainties and volatility in the valuation exercise and no standard normalization adjustments to cash flows or discount rates are made available to make the valuation assignment any less subjective.
How to reply to notices of reversal of ITC when supplier has defaulted in payment of Output Tax Liability
One of the burning issues which is often litigated in the GST since its inception and implementation in the year 2017 is the reversal of Input Tax Credit by the recipient due to non-payment of output tax liability by the supplier.
Analysis of risk parameters of scrutiny of GST Returns as per SOP issued by CBIC
The Indicative list of Parameters introduced by CBIC vide Instruction No. 02/2022-GST dated 22.3.2022 in Standard Operating Procedure (SOP) for Scrutiny of returns u/s 61 of CGST Act read with Rule 99 of CGST Rules for F.Y. 2017-18 and F.Y. 2018-19 are enumerated hereunder:
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