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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 ..

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Posted in GST  4 comments |   5895 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

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Posted in GST  1 comments |   13302 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..

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Posted in GST  5 comments |   12432 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

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Posted in GST  3 comments |   13776 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

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Posted in VAT  1 comments |   11220 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

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Posted in Service Tax  1 comments |   5145 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

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Posted in VAT  5 comments |   11229 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

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Posted in VAT  1 comments |   16437 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

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Posted in VAT |   18165 Views


Is reversal of input tax credit maintainable when the selling dealer's RC is cancelled?

  RENGARAJ R.K    17 January 2015 at 13:18

Introduction: When a dealer purchases his inputs from his vendor and claims the eligible Input Tax Credit (ITC), with a bonafide beli

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Posted in VAT  8 comments |   21726 Views