Articles by CA Venkatprasad Pasupuleti
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GST on Mining Royalty Post 9 Judge bench SC decision - Is it attained finality?
The State Government collects Royalty/Seigniorage charges as per the provisions of Mines and Minerals (Regulation and Development) Act, 1957 (MMDR Act for brevity hereinafter) read with rules framed by the concerned State Government from the lessee of the Mining site.
GST rate increase for Government projects (Works Contracts) - Impact & way forward
Construction industry plays an important role in the development of any country. It is a large sector of Economy of about Rs. 37 lakh crores (as per national accounts statistics, 2019-20). The construction industry in India consists of the Real estate as well as the infrastructure development segment.
ITC Invoice matching under GST: Mismatch case for Taxpayers
Input tax credit is the backbone of GST as it ensures the critical feature of taxing on value addition in the supply chain. Any action of denying ITC would lead to a cascading effect and kills the soul of GST.
Interest on Net Tax Liability under GST - Retrospective amendment & its consequences
The tax laws are no exception to this rule. GST law provides for interest @18% on the delayed remittance of the tax after due date.
Refund Of ITC On Capital Goods: A Perspective
Refund Of ITC On Capital Goods: A Possible Perspective
Amendment in rule 96(10) of CGST Rules- A relief to exporters
Amendment in Rule 96(10) - Sigh of relief to Goods Exporters
Interest on Net Tax Liability under GST - Light at the end of the Tunnel?
The interest liability for any belated remittance is an economic consequence. The tax laws are no exception to this rule. GST law provides for interest @18% on the delayed remittance of the tax after due date.
Notice Period Recovery - Liable for GST?
In recent years, the issue of Service Tax/GST liability on the Notice period recovery is a subject matter of dispute.
Validity of the direct recovery of Interest under GST?
Validity of the direct recovery of Interest under GST?
Transitional credit claims of past- Disentitled now under GST?
GST laws contain Transitional provisions inter alia Section 140 of CGST Act, 2017 (similar provisions in State GST laws) enables the taxpayer to carry forward the unutilized input credit under the pre-GST regime and allow the credit of taxes paid on the stock as on 30.06.2017 as GST credit.
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