Articles by Vivek Jalan

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GST return legal changes and precautions from January 2022

Vivek Jalan 27 December 2021 at 11:30

In this article we will discuss the said two amendments and how the taxpayers shall prepare for the changes from the coming return filing for the period Dec'2021.

Posted in GST | 17499 Views

GST refunds stuck due to difference between FOB value and CIF value: An analysis

Vivek Jalan 21 December 2021 at 13:20

It is seen that the CBIC and DGARM has held back many refunds of exporters due to the difference between the FOB Value of exports as reported in the Shipping Bills and the CIF Value as reported in the GST Invoices which also find a way in the Shipping Bill.

Posted in GST | 4 comments | 7353 Views

Valuation & provisional assessments under customs

Vivek Jalan 09 December 2021 at 09:52

Valuation is one of the most crucial aspect for an organisation engaged in import and export of gems, precious and semi-precious stones considering high value transactions.

Posted in Custom | 2295 Views

Industry wise analysis of GST rate notifications applicable from 1st Oct 21

Vivek Jalan 04 October 2021 at 09:46

CBIC has issued Notification No's 06/2021 - Central Tax (Rate) to 12/2021 - Central Tax (Rate) to give effect to changes recommended in the rate of goods and services by the 45th Council Meet.

Posted in GST | 1 comments | 9948 Views

Clarification On Doubts Related To Scope Of Intermediary under GST

Vivek Jalan 23 September 2021 at 09:32

ANALYSIS OF CIRCULAR NO. 159/15/2021- GST: CLARIFICATION ON DOUBTS RELATED TO SCOPE OF "INTERMEDIARY"-REG.

Posted in GST | 2670 Views

Clarification In Respect Of Section 16(4) For Debit Notes under GST

Vivek Jalan 22 September 2021 at 09:32

ANALYSIS OF CIRCULAR NO. 160/16/2021-GST: CLARIFICATION IN RESPECT OF SECTION 16(4) FOR DEBIT NOTES, CARRYING PHYSICAL COPY OF E-INVOICE DURING TRANSPORTATION & REFUND OF GST ON GOODS WHERE EXPORT DUTY IS APPLICABLE

Posted in GST | 6150 Views

Clarification Relating To Export of Services-Condition (V) Of Section 2(6) of the IGST Act 2017

Vivek Jalan 21 September 2021 at 16:21

Whether the supply of service by a subsidiary/ sister concern/ group concern, etc. of a foreign company in India, which is incorporated under the laws in India, to the foreign company incorporated under laws of a country outside India, will hit by condition (v) of sub-section (6) of section 2 of IGST Act.

Posted in GST | 5493 Views

RoDTEP Scheme & Rates: Is it a fit case for invoking writs?

Vivek Jalan 24 August 2021 at 14:16

RoDTEP is a reform, based on the globally accepted principle that taxes and duties should not be exported, and taxes levied on the exported products should be either exempted or remitted to exporters.

Posted in Others | 1428 Views

GST E-Waybill & Vehicle Detention: Issues & Disciplines

Vivek Jalan 18 May 2021 at 16:49

Discussing various court decisions that lay down the Disciplines for Detention of Vehicles that the department should keep in mind before passing detention orders.

Posted in GST | 2964 Views

Implementation of the New Labour Codes, 2021

Vivek Jalan 17 May 2021 at 09:50

The Labour Codes are already notified in the Official Gazette of India and the date of its implementation will be notified in the near future. Discussing further changes in these codes.

Posted in LAW | 5679 Views