Articles by Vivek Jalan

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GST ITC: Time barring period for Claiming & Reclaiming

  Vivek Jalan    29 July 2023 at 14:25

GST-ITC: Time barring period for claiming & Reclaiming - Impact of AP High Court decision in THIRUMALAKONDA PLYWOODS Vs THE ASSISTANT COMMISSIONER(2023-VIL-472-AP) dated 18th July 2023

Posted in GST  1 comments |   4111 Views


Impact Analysis of Circulars & Notifications issued w.r.t. 50th GST Council Decisions

  Vivek Jalan    18 July 2023 at 15:44

Analysis of GST - GST Circulars & Notifications dt. 17th July 23 w.r.t. 50th GST Council Decisions

Posted in GST |   8321 Views


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 |   17674 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 |   8155 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 |   3544 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 |   10184 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 |   3203 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 |   6677 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 |   6024 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 |   1739 Views