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Articles by Shivashish

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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

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Posted in GST |   2976 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..

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Posted in GST  4 comments |   12291 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

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Posted in Corporate Law  3 comments |   5742 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..

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Posted in GST  5 comments |   6234 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

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Posted in GST  1 comments |   4137 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

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Posted in Others |   5073 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

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Posted in GST |   3165 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

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Posted in GST |   5184 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..

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Posted in GST  2 comments |   2694 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

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Posted in GST  2 comments |   7605 Views