Articles by RENGARAJ R.K

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Deemed exports in Annual Return GSTR 9

RENGARAJ R.K 17 June 2019 at 12:19

Introduction: As 30th June, 2019 is fast approaching the GST Practitioners, auditors and assessees are involving themselves in filing annual return GSTR 9 and ..

Posted in GST | 4 comments | 6165 Views

Whether Form 'C' should be made available to an assessee even after GST?

RENGARAJ R.K 23 August 2018 at 10:59

Introduction: On July 1, 2017, India ushered the Goods and Service Tax, the country�s biggest indirect tax reform since Independence and now GST has compl

Posted in GST | 1 comments | 13680 Views

GST Notification in the Textile industry regarding Inverted Tax Structure

RENGARAJ R.K 13 August 2018 at 11:15

Introduction Based on the recommendations of the 28th GST Council Meeting held recently, the Board has issued the Notification bearing No.20/2018 dt 26th July 2..

Posted in GST | 5 comments | 12810 Views

Reverse charge mechanism and remission of tax under the GST regime

RENGARAJ R.K 20 February 2017 at 11:01

Reverse charge mechanism and remission of tax under the GST regime

Posted in GST | 3 comments | 14112 Views

Dealer friendly e-C Tax Website and Changes in TNVAT Act, 2006

RENGARAJ R.K 09 February 2016 at 10:53

Introduction: In order to curb tax evasion of selected notified commodities which are brought into the State and sold without

Posted in VAT | 1 comments | 11595 Views

Tax recovered but not paid to the Govt. has to be treated as evasion of ST

RENGARAJ R.K 22 July 2015 at 10:51

Introduction: In a recent judgment the Hon�ble Tribunal in the case of M/s IWI CROGENIC VAPORIZATION SYSTEMS INDIA Vs Commissioner of Central Excise Vadodar (2015-TIOL-1458-CESTAT-AHM) has held that recovering tax from the service recipients an

Posted in Service Tax | 1 comments | 5307 Views

Best of Judgement and Principles of Natural justice

RENGARAJ R.K 10 April 2015 at 10:33

BEST OF JUDGEMENT AND PRINCIPLES OF NATURAL JUSTICE UNDER TNVAT Act, 2006INTRODUCTION:In the recent times, many writ petitions have been filed before the Honble Madras High Court seeking intervention of the High Court an

Posted in VAT | 5 comments | 11847 Views

Reversal of Input tax credit on account of mismatches

RENGARAJ R.K 09 March 2015 at 10:26

Input Tax Credit reversal on account of mismatches found in the Returns under Tamilnadu VAT Act, 2006.-rengaraj r.k, advocate, swamy associatesIntroduction: In the recent times, the Commercial Taxes Department has started issuing Notices and passing

Posted in VAT | 1 comments | 16650 Views

Whether ITC reversal is to be made for export sales

RENGARAJ R.K 07 February 2015 at 11:17

R.K Rengaraj, AdvocateWhether Input Tax Credit (ITC) reversal is to be made on export sales without filing form W under Section 18 (3) of the TNVAT Act, 2006?.Introduction: Under TNVAT Act, 2006 there are two options available for the dealer in

Posted in VAT | 19317 Views