Articles by RANJAN MEHTA

A new rule 138E was inserted by the Govt vide its notification no 74/2018 dated 13.12.2018, which has salient features as follows:- 1. If the GST returns for the last 2 months have not been furnished by the regular dealer or 2. If the GST returns for last 2 quarters have not been furnished by ..

The Govts have started flooding the dealers with series notices over Entry Tax liability where goods were brought into the states from out of India. What are the legal provisions behind these notices and what has changed just now, one should know. In this write up, we are trying to explain this issu..

Form GST TRAN-1 has been the subject matter of all the controversies from the beginning of transition into GST. A contrast between recent notifications and the GST council decision have made it more controversial and created a panic in the minds of taxpayers and consultants. Lets understand this bel..

Prelude:- Revised Model GST Law has been released by GST Council Secretariat in the month of November, 2016. Whatever be the fate of GST in this Budget session, this is certain that Govt. needs to bring it by 15th Nov, 2017, otherwise we will be living in an Indirect Tax Free World. In this conte..

GSTC was constituted on 16.09.2016 after notification of 101st Constitution amendment act to decide on the various matters related to roll out of GST. Newly constituted GST Council held its first meeting on 22 – 23 September, 2016. They deliberated on very issues for past 2 days and were on lo..