Articles by Lalit Kumar Gupta
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Analysis | Point of Taxation Rules, 2011
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
Practical Approach - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
Practical Approach - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
ITC restriction on invoices or debit notes not uploaded in GSTR-1
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.
Service Tax Amendments - Budget, 2014
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
Renting of immovable Property Service:- Appl.,Cenvat,Cirul.
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
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