Articles by Annu Agarwal

GST on discounts - An analysis

Annu Agarwal 28 August 2018 at 11:00

Discounts under GSTHey all!!I am section 15(3)of the CGST Act.I cover the important provision of discounts in GST.Do you Know??Every discount provided by suppli..

GST Credit on Motor Vehicle - Section 17(5)

Annu Agarwal 24 August 2018 at 11:13

GST is not easy I think you all also agree,and Section 17(5) of the CGST/SGST Act is a tough one to understandWell after reading the bare act,var

Service tax refund related notifications

Annu Agarwal 06 December 2014 at 12:14

Dear FriendsHere comes an article attempting to give a brief gist of various notifications notified for the purpose of refund of service tax.The article may appear to be very lengthy but I hope it covers every important aspect of the relevant notific

Service tax adjustment and refund

Annu Agarwal 21 November 2014 at 10:24

Every one of us is already trying our level best to understand the Service Tax provisions, but it is really difficult to cover up all that is written in the Finance Act.Lets get started:Question 1: What all are th

Point of Taxation Rules

Annu Agarwal 31 October 2014 at 10:31

Point Of Taxation Rules,2011We all know that there are several rules in Service tax like the Service Tax Rules,The Cenvat Credit Rules,Valuation Rules,Place of Provision rules.Likewise we have Point of Taxation Rules which define the point in time wh

Simplified Approach to Export Of Services Rules

Annu Agarwal 07 August 2014 at 11:23

Dear Friends!! I came across a number of queries in relation to applicability of Service Tax on services performed in India for Service receivers Outside India.Some of the typical cases were:1. Service of Recruting staff for employment for a Company

Stock Transfer Under Central Excise

Annu Agarwal 22 July 2014 at 16:48

Issue discussed: Stock Transfer By Registered Dealer Under Central ExciseThere have always been different views as to the consequence of Stock Transfer by Dealer under Central Excise. Some have the opinion that there is a change in stage i.e. from Fi

Introduction to basic components of salary

Annu Agarwal 03 May 2014 at 11:36

We are surrounded by people working with a handsome salary.What if they are made more smarter with an introduction to some of the basic components of their salary.Hope the readers find it useful!! Sr. No What are We Talking About

Friendly introduction to Income From house Property

Annu Agarwal 30 April 2014 at 11:20

Hello everyone!!Have you ever realized that reading a book alone is always boring as compared to reading the same book along your friends. In this new article of mine, I have tried to discuss the topic in an interactive manner to make it more intere

Friendly introduction to service tax

Annu Agarwal 25 April 2014 at 11:04

Here a conversation between me and my friend who wants to start up his advertising business,please have a look:My Friends Question1My Friend:Hey! I need to start up my own advertising business.Is service tax applicable to me?Me:Hey there,Congr