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Articles by CA. O.P. Agarwalla

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Construction Equipment Vehicles - Whether eligible for Input Tax Credit under pre-amended GST Laws

  CA. O.P. Agarwalla    04 March 2019 at 11:28

This article is confined to the blockade of input tax credit in respect of Motor vehicles and other conveyances.



Analysis of the provisions of interest on late payment of GST

  CA. O.P. Agarwalla    21 February 2019 at 11:15

After 31st meeting of the GST Council, it has been published on 22nd December, 2018 that the council has principally approved to amend section 50 of the CGST Ac..