Articles by Sumati Bengani

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Strategies for Resolving Increasing Fraud in GST ITC

  Sumati Bengani    25 October 2023 at 08:44

The big question is– despite various measures taken by CBIC and abundant data availability GST ITC fraud are happening post 6 years of GST implementation, how can the issue be tackled in ever-changing circumstances?

Posted in GST  1 comments |   4563 Views


Forging Signatures: Unmasking the Deceptive Act and Its Pervasive Ramifications

  Sumati Bengani    12 August 2023 at 08:55

This deceptive art involves replicating a person's signature without their knowledge or consent, leading to a cascade of damaging consequences that ripple through both individual lives and institutional structures.

Posted in Others |   1795 Views


Emerging Issues with use of Bitcoin/ Cryptocurrency

  Sumati Bengani    16 June 2021 at 09:35

Bitcoin uses peer-to-peer technology to operate with no central authority or banks; managing transactions and the issuing of bitcoins is carried out collectively by the network.

Posted in Others  1 comments |   2572 Views


Tax Evasion & Recovery under GST - A Brief Analysis

  Sumati Bengani    17 December 2018 at 11:22

On 14th December, 2018 at 17:57 IST Ministry of Finance has released a Press Release regarding the data relating to evasion of tax and recovery thereon. The Sta..

Posted in GST |   8366 Views


Non-extension of date for Claiming Unclaimed ITC for FY 17-18

  Sumati Bengani    22 October 2018 at 15:09

The Government has issued a Press Release on 18.10.2018 at 17:51 IST clarifying its stand for non-extention of due date for claiming unclaimed ITC for the perio..

Posted in GST |   5578 Views


Caveat Emptor still applies when you are making an investment

  Sumati Bengani    13 October 2018 at 12:29

Capital market plays an important role in an economy of a country. There is liquidity, unpredictability and a great potential of risk and reward is also there w..

Posted in Shares & Stock  3 comments |   5055 Views


Overview of applicability of GST on Exports & Supplies made to a SEZ unit

  Sumati Bengani    06 December 2017 at 11:07

Covers different provisions & relevant notifications related to exports and supplies to SEZ unit.

Posted in GST  3 comments |   7609 Views


Comprehending applicability of GST on supplies from unregistered persons

  Sumati Bengani    19 September 2017 at 11:01

To develop more clarity of provisions of RCM in GST

Posted in GST |   6003 Views


Changes made through CGST (Fourth Amendment) Rules, 2017

  Sumati Bengani    29 July 2017 at 16:07

CGST (Fourth Amendment) Rules, 2017

Posted in GST |   24870 Views


Draft Format of Tax Invoice under GST

  Sumati Bengani    06 July 2017 at 10:36

A draft format for tax invoice under GST regime has been made following the invoice rule and section 31 of CGST Act.

Posted in GST  11 comments |   240209 Views