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Articles by Sumati Bengani

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Strategies for Resolving Increasing Fraud in GST ITC

Posted by Sumati Bengani 25 October 2023 4718 Views

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?



Forging Signatures: Unmasking the Deceptive Act and Its Pervasive Ramifications

Posted by Sumati Bengani 12 August 2023 2166 Views

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.



Emerging Issues with use of Bitcoin/ Cryptocurrency

Posted by Sumati Bengani 16 June 2021 2751 Views

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.



Tax Evasion & Recovery under GST - A Brief Analysis

Posted by Sumati Bengani 17 December 2018 8423 Views

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...



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

Posted by Sumati Bengani 22 October 2018 5633 Views

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...



Caveat Emptor still applies when you are making an investment

Posted by Sumati Bengani 13 October 2018 5188 Views

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...



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

Posted by Sumati Bengani 06 December 2017 7782 Views

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



Comprehending applicability of GST on supplies from unregistered persons

Posted by Sumati Bengani 19 September 2017 6087 Views

To develop more clarity of provisions of RCM in GST



Changes made through CGST (Fourth Amendment) Rules, 2017

Posted by Sumati Bengani 29 July 2017 24912 Views

CGST (Fourth Amendment) Rules, 2017



Draft Format of Tax Invoice under GST

Posted by Sumati Bengani 06 July 2017 245894 Views

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




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