Articles by CA Yash Shah
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From Cash to Commodities: The Evolution of 'Goods' in GST Legislation and Courtroom Battles
This article will ponder upon the different views of the Court's decisions which would not only clarify the definition of 'goods' under the GST Act but also underscore the necessity for goods to be liable for confiscation under the law.
Navigating Penalties and Interest: Exploring Limits and Authority in the Mahindra & Mahindra Case
This article unravels the case's legal complexities and probable customs repercussions.
Striking a Balance between Game of Skill, Game of Chance and Game of GST
This tax will be applied to the funds collected by gaming companies from consumers, leading to increased costs for players. As a result, consumers will bear the burden of this tax. This is likely to discourage consumers from participating in online gaming, thereby negatively impacting the industry's overall growth.
In-depth Audit Programme & Checklist for conducting GST Audit - Part 2
Introduction:An audit programme can be understood as written guidelines which can also mean an action plan which contains the broad details of work to be done b...
Various Important Reconciliations under GST Annual Returns - Part 8
In any accounting system, there is a need to see that all transactions are accounted completely, accurately and in a timely manner. Under GST, the need to capture the transactions which constitute a "supply" and exclude those which are not supply, is an added requirement.
50 Important Practical FAQs on GST Annual Returns - Part 7
50 Important Practical FAQs on GST Annual Returns
Clause by clause analysis of other disclosures in Annual Returns - Part 6
Today's technologically advanced times are posing more challenges for the audit disclosures that need to be made through the Annual Returns.
Clause by clause analysis of ITC disclosures in Annual Returns - Part 5
The key foundation based on which the GST law is structured is that the tax is to be levied and collected only on the value-added portion. In India, we have a method by which the tax suffered at an earlier point of time is allowed to be reduced from the tax payable on the subsequent supplies made.
Clause by clause analysis of Revenue items & outward supply disclosures in Annual Returns - Part 4
Filing of the annual return is not entirely a new phenomenon for taxpayers who were required to file annual return and submit reconciliation certificate by the specified persons including Chartered Accountant under the State VAT laws.
Special Valuation Branch (SVB) under Customs - Valuation for Goods imported from Related Parties
Special Valuation Branch is a special unit of the Customs department which is specializing in investigating the transactions which are entered into by importer based out in India and a supplier based in foreign country who have relationship like joint ventures, partnerships, holding-subsidiary etc. which could possibly influence the price of the transaction entered.
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