Articles by Shivashish

avatarView Full Profile

Vouchers: Concept and GST implications thereon with Practical Case Studies

  Shivashish    10 April 2020 at 10:36

Vouchers: Concept and GST implications thereon with Practical Case Studies

Posted in GST |   4334 Views


Threshold limits for Regular and Composition Registration under GST law

  Shivashish    23 March 2019 at 16:44

In this article, attempt has been made to enlist various thresholds (as amended from time to time)as prescribed under the GST law for normal registration in dif..

Posted in GST  4 comments |   12746 Views


Analysis & Key Takeaways from Apex Court ruling on EPF Contribution

  Shivashish    04 March 2019 at 11:28

I am sharing with you all an analysis and key takeaways of landmark ruling of the Apex Court in the case of The Regional Provident Fund Commissioner & Other

Posted in Corporate Law  3 comments |   6163 Views


Analysis of 33rd GST Council meeting proposals on Real Estate Sector

  Shivashish    26 February 2019 at 11:09

The GST Council in its 33rd meeting has in principle given approval to the below proposals in respect of residential sector of the real estate sector from 1st A..

Posted in GST  5 comments |   6596 Views


Non-appearance of Counsel as a ground for Adjournment in GST Law

  Shivashish    21 February 2019 at 11:15

A Brief Analysis of Hon'ble Supreme Court ruling on 'Non-appearance of Counsel' as a ground for Adjournment W.R.T. to GST Law

Posted in GST  1 comments |   5056 Views


Exemption Notifications must be Interpreted strictly: SC

  Shivashish    11 September 2018 at 10:51

Gist:Hon'ble Supreme Court of India ('SC') in Constitution Bench of Five Judges judgment in the case of Commissioner of Customs (Import) Mumba

Posted in Others |   5894 Views


Valuation of supply between distinct or related persons

  Shivashish    05 June 2018 at 10:54

Facts in Hand:Applicant (�GKB Lens Pvt. Ltd.�) is an importer and seller of Optical Lenses and Frames for Spectacles and Accessories, etc (�g

Posted in GST |   3646 Views


Printing Contracts to be classified as 'Services' and not 'Goods' - West Bengal AAR

  Shivashish    04 June 2018 at 17:32

Facts in Hand:Applicant (�Photo Products Company Pvt. Ltd.�) is printing content supplied by the customers on photographic paper which is already pr

Posted in GST |   5685 Views


Duty Free Shops supplies not Exports under GST - Delhi AAR ruling

  Shivashish    25 April 2018 at 11:41

Though section 105 of CGST Act states that every proceeding before Authority for Advance Ruling (AAR) shall be judicial proceedings, however, Rule 103 of CGST r..

Posted in GST  2 comments |   2979 Views


Availability of ITC of Bonded Warehouse Sales

  Shivashish    27 March 2018 at 12:41

Background: Through earlier articles/seminars, I�ve clearly stated that customs bonded warehouse sales cannot be leviable to tax since this is sale in cou

Posted in GST  2 comments |   8033 Views