Articles by Lalit Kumar Gupta

ITC restriction on invoices or debit notes not uploaded in GSTR-1

Lalit Kumar Gupta 11 December 2019 at 11:01

Input Tax Credit restriction - Rule 36(4) of CGST Rules, 2017 inserted vide Notification No. 49/2019 dated 09th Oct, 2019 was made applicable w.e.f. 09th Oct, 2019. This article explains the ITC restrictions imposed through this rule with valid examples.

Practical Approach - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

Lalit Kumar Gupta 22 November 2019 at 10:32

Practical Approach - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

Service Tax Amendments - Budget, 2014

Lalit Kumar Gupta 18 July 2014 at 13:02

AMENDMENTS IN SERVICE TAX BUDGET, 2014Service Tax changes and proposals are categorized in below manner:-1. Negative list of services2. Mega Exemptions Notification No. 25/2012-ST3. Notification No. 26/2012-ST4. Notification

Analysis | Point of Taxation Rules, 2011

Lalit Kumar Gupta 23 April 2011 at 16:41

Point of Taxation Rules, 2011 Rule 1 Short title and commencement Short Title Point of Taxation Rules, 2011 Commencement 1st April, 2011 Rule 2 Definitions Act means the Finance Act, 1994 &ldquo

Renting of immovable Property Service:- Appl.,Cenvat,Cirul.

Lalit Kumar Gupta 15 January 2009 at 20:45

Renting of Immovable Property Services: - Applicability, Cenvat credit and circular no. 98/1/2008-ST.The matter of constitutionally validity of “Renting of Immovable Property Services” by central Government is pending in Hon’ble Ape