Articles by P.Jagadeeswaran
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Optimising Refund under Rule 89(4) of GST Rules
P.Jagadeeswaran 04 August 2025 at 09:57This article is to understand as to how the refund of ITC on account of Exports made without payment of tax can be maximised or optimized without affecting any legal bindings/ restrictions/ obligations.
How to convert lapsed ITC into genuine ITC
P.Jagadeeswaran 30 April 2020 at 15:23In this article I am not going to touch the ITC lapsing under Section 17(4) applicable for Banking companies and NBFC and Section 18(4) applicable for a dealer who has availed of input tax credit opts to pay tax under section 10 (composition method of tax payment).
How rebate u/s 87A has diluted the principle of Income Tax?
P.Jagadeeswaran 29 April 2020 at 10:56Considering the canon of ability to pay tax, the income tax slabs have been introduced and it's been amended from time to time based on the exigency without affecting the canon behind the act. As such, I am not in line with a provision, section 87A of IT act, which gives rebate on Income Tax liability before adding up the cess on IT.
Ineligible ITC subjected to reversal under GST
P.Jagadeeswaran 27 April 2020 at 10:49If the dealer has taken ineleigible input tax credits, the same requires to be revered voluntarily to avoid penal action by the department. The relevant provisions quoted are under the CGST act only and hence relevant references under SGST/ UGST/ IGST act(s) shall be referred.
Appeals under GST| How to avoid appeals?
P.Jagadeeswaran 20 April 2020 at 10:35Facts about Appeals and Revisions under GST Act and ways to interpret different section of the act along with facts of your case to get the due justice at low cost and efforts
Latest plus and old bottleneck clusters in GST
P.Jagadeeswaran 12 September 2017 at 10:54Since introduction of GST in July 2017, it has been a challenging task for the dealers, irrespective of the fact as the whether the dealer is migrated from earl..
TN VAT - Works Contracts - Tax disputes - Appeal Process
P.Jagadeeswaran 24 October 2015 at 11:25Laws Reward SolutionsTN VAT - Works Contracts � Tax disputes � Appeal Process. and Consequences of Form O & RR not issued by AOThe readers may peruse the content in other article(s) on caption(s) �Taxation of works contracts und
Taxation of Works Contracts under TN VAT act/ Rules - 3rd Revision
P.Jagadeeswaran 12 November 2013 at 12:59Taxation of Works Contracts under TN VAT Vs Profit maximization in project execution. Meaning of Works Contract in TN VAT: Sec 2(43) defines as "Works Contract" includes any agreement for carrying out for cash, deferred payment or other valuable cons
TDS for the works contract tax liability under TN VAT act
P.Jagadeeswaran 09 October 2013 at 12:36In Tamil Nadu, The Tamil Nadu Value Added Tax, 2006 received the accent of the Governor of Tamil Nadu on the 14th of December, 2006 and was enacted in the Legislature as Act No. 36 of 2006. This act repealed TNGST Act, 1959 and TNAST Act, 1970. Th
TDS under TN VAT act & Rules
P.Jagadeeswaran 17 June 2011 at 14:46Tax Deduction at Source or TDS under the Tamil Nadu Value Added Tax Act, 2006 & Value Added Rules 2007 In Tamilnadu, Tamilnadu Value Added Tax, 2006 received the accent of the Governor of Tamilnadu on the 14th of December, 2006 and was enact
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