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Articles by Lalit Kumar Gupta

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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.

Posted in GST  4 comments |   31354 Views


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

Posted in Corporate Law  4 comments |   5095 Views


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

Posted in Service Tax  12 comments |   188637 Views


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

Posted in Service Tax  1 comments |   16483 Views


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

Posted in Service Tax |   24296 Views