Articles by CA Sunnay Jariwala

GST | Provisions to follow for availing ITC

Posted by CA Sunnay Jariwala 17 April 2021 17442 Views

GST comes up with a seamless flow of credit from the manufacturer to the last trader in retail chain doing business. The flow of credit becomes smooth and easy....

GST on interest received on late payment by customer

Posted by CA Sunnay Jariwala 02 September 2018 75769 Views

Introduction:Post implementation of GST and regular updates and changes coming in the existing Law, there is a lot of hue and cry from the Business and Trade Ow...

Refund of Service Tax to SEZ Unit - Notification 12-2013

Posted by CA Sunnay Jariwala 17 January 2015 30196 Views

Notification No. 12/2013 Service Tax 1. The exemption shall be provided by way of refund of service tax paid on the specified services received by the SEZ Unit or the Developer and used for the authorised operations: Provided that where the s

Refund of ST to exporter of services

Posted by CA Sunnay Jariwala 05 January 2015 6166 Views

Notification No. 39/2012- Service Tax20th June, 2012 The Central Government hereby directs that there shall be granted rebate of the whole of the duty paid on excisable inputs or the whole of the service tax and cess paid on all input services (herei

Rebate on Export of Goods (Notification 41/2014)

Posted by CA Sunnay Jariwala 02 January 2015 21323 Views

Notification No. 41/2012-Service Tax29th June, 2012 This notification shall come into effect on the 1st day of July, 2012. It deals with the export of goods. The Central Government grants rebate of service tax paid (hereinafter referred to as rebate)