Articles by RENGARAJ R.K

Deemed exports in Annual Return GSTR 9

Posted by RENGARAJ R.K 17 June 2019 6373 Views

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

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

Posted by RENGARAJ R.K 23 August 2018 13988 Views

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

GST Notification in the Textile industry regarding Inverted Tax Structure

Posted by RENGARAJ R.K 13 August 2018 13244 Views

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...

Reverse charge mechanism and remission of tax under the GST regime

Posted by RENGARAJ R.K 20 February 2017 14313 Views

Reverse charge mechanism and remission of tax under the GST regime

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

Posted by RENGARAJ R.K 09 February 2016 11738 Views

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

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

Posted by RENGARAJ R.K 22 July 2015 5478 Views

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

Best of Judgement and Principles of Natural justice

Posted by RENGARAJ R.K 10 April 2015 12261 Views

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

Reversal of Input tax credit on account of mismatches

Posted by RENGARAJ R.K 09 March 2015 16943 Views

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

Whether ITC reversal is to be made for export sales

Posted by RENGARAJ R.K 07 February 2015 20105 Views

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