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Articles by Manoj Agarwal

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Major relief to small taxpayers from reverse charge

  Manoj Agarwal    03 July 2017 at 15:45

REVERSE CHARGE U/s 9(4) is EXEMPTED for Inward Supply Value upto Rs. 5000 in a Day from one or more suppliers. Various scenerios are analysed by the writer.

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Posted in GST  40 comments |   89151 Views


Salient features of new PMGKY Income Disclosure Scheme 2016

  Manoj Agarwal    30 November 2016 at 10:52

Proposed Salient Features of Pradhan Mantri Garib Kalyan Yojna, 2016 for disclosing #blackmoney held as #cash or deposits1. Applicable for undisclosed income in..

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Posted in Income Tax |   7020 Views


No TCS on provision of any service due to drafting anomaly in Section 206C of IT Act

  Manoj Agarwal    09 June 2016 at 11:06

I am sure that you are completely surprised by the title because nobody has yet pointed out such an anomaly!! You heard it right and please do let me explain. The Hon�ble Finance Minister Shri Arun Jaitley has brought amendment in Section 206C

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Posted in Income Tax  13 comments |   7614 Views


Rate of Service Tax - Section 67A linked with POT Rules, 2011 to prevent disputes

  Manoj Agarwal    07 March 2016 at 10:53

BACKGROUND – Section 67A and POT Rules:The Point of Taxation Rules, 2011 (in short POT Rules) was introduced w.e.f. 01-04-2011 to define and determine the point of taxation (in short POT) i.e. point in time when a service shall be deemed to hav

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Posted in Service Tax  1 comments |   10059 Views


Whether the Levy of Swachh Bharat Cess is challengeable? Yes, it seems to be...

  Manoj Agarwal    20 November 2015 at 15:34

To finance and promote Swachh Bharat initiatives, an enabling provision was incorporated in the Finance Act, 2015 (hereinafter referred as the Act) vide Chapter VI to empower the Central Government to impose a Swachh Bharat Cess (hereinafter referred

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Posted in Service Tax  5 comments |   10782 Views


All about Swachh Bharat Cess - FAQs

  Manoj Agarwal    20 November 2015 at 15:33

The Hon�ble Finance Minister Shri Arun Jaitley while presenting Union Budget for the year 2015-16 on 28th February, 2015 had introduced a new cess to be named as Swachh Bharat Cess to be levied and collected on taxable services. Unfortunately,

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Posted in Service Tax  5 comments |   11934 Views


YOGA is now Tax Free Service - Baba Ramdev must be delighted!!

  Manoj Agarwal    24 October 2015 at 15:18

In a welcome move to promote YOGA, the Central Government has exempted the activities relating to 'advancement of yoga' from the levy of service tax.The definition of 'charitable activity' contained in mega exemption notification no.

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Posted in Others  17 comments |   21267 Views


Proposed GST Return - Salient Features

  Manoj Agarwal    22 October 2015 at 12:33

Dear Tax Payer, Greetings of the Day!! The Joint Committee on Business Process for #GST has submitted it's Report on GST Return. The salient features for proposed #GSTReturn are as below:1. There will be common E-Return for CGST, SGST, IGST and A

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Posted in GST  12 comments |   28002 Views


Utilization of CESS: Whether industry has been fooled?

  Manoj Agarwal    04 May 2015 at 10:09

In a significant move towards Goods & Service Tax (GST), the Central Government had issued Notification No. 14/2015-CE and 15/2015-CE dated 01-03-2015 (as part of the Union Budget – 2015 Notifications) whereby it exempted all goods falling

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Posted in Service Tax  1 comments |   9495 Views


Transit Sale - Dealer Registration is not mandatory

  Manoj Agarwal    22 April 2015 at 10:38

The Central Government has issued Notification No. 08/2015-CE(NT) dated 01-03- 2015, which is effective from the date of issue, has inter alia, inserted the following 3rd proviso in Rule 11(2) of Central Excise Rules, 2002 (CER, 2002)

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Posted in Others  4 comments |   10689 Views