CAclubindia Articles

Case Study 6 - Service Tax / GST

FCS Deepak Pratap Singh 03 August 2022 at 09:08

In the given case, the department had issued SCN and passed the order in the name of "A" quarry that had taken land on lease for quarry business from the mining department of the state.

Case Study 5 - Transfer of Property Act 1882

FCS Deepak Pratap Singh 02 August 2022 at 08:54

It is a well-established fact that a person cannot transfer to another person more than he has or a person cannot transfer to another person what he does not has at the time of transfer.

What is Change in GST on Renting of Residential Property?

CA Umesh Sharma 01 August 2022 at 16:36

Changes relating to GST rate, in pursuance of recommendations are coming into effect from the 18th of July 2022, CBIC has issued notification no. 5/2022 regarding Reverse Charge on renting of residential dwelling for use as residence to a registered person.

Wish Others Well. Their Success Will Not Limit Yours!

Shruti 01 August 2022 at 08:47

Let others shine - even if you feel left out. We should all be doing our best to carry the world on our shoulders and help make it a better place.

Interplay of RCM and registration requirement on rental service

CS Advocate Abhishek Goyal 01 August 2022 at 08:47

The RCM liability on registered tenant shall apply irrespective of whether the landlord is registered under GST or not.

Presumption of constructive notice concerning Transfer of Property Act, 1882

FCS Deepak Pratap Singh 30 July 2022 at 08:47

Section 3 of the Transfer of Property Act, 1882 asserts under what circumstances a person is said to have a knowledge of fact or notice. Notice is mentioned in section 39, 40, 41, 53 and 53(A) of the Transfer of Property Act.

GSTR-3B in new avtar very soon!

CS Advocate Abhishek Goyal 29 July 2022 at 16:59

The concept paper is based on recommended changes to GSTR-3B based on recommendations of GST Council keeping in view the discussions held therein.

Attention: ITR Due Date may not be extended, File ITR before 31st July 2022 to avoid late fees of 1000/5000

CA Umesh Sharma 29 July 2022 at 09:00

The Due Dates for all Individuals, HUF's and Firms who are not required to audit their books of accounts, company assessee, LLP's assessee, etc. are required to file their Income Tax Return before 31st July,2022. So this is the last week to file Income Tax Return.

Mandatory furnishing of correct details in Form GSTR-1, GSTR-3B & GSTR-9

CA Umesh Sharma 29 July 2022 at 09:00

Circular No. 170/02/2022-GST on 6th July 2022 was passed for furnishing correct and proper information about inter state supplies and supplies and amount of ineligible/ blocked Input Tax Credit and reversal thereof in GSTR-1 &3B. Circular No.14/2022-GST on 5th July 2022 stated about GSTR-9 & 9C

Relief for Commission Agents of Agriculture produce Turmeric

CA Umesh Sharma 29 July 2022 at 09:00

Maharashtra appellate Authority for advance ruling for goods and service tax has issued order No. MAH/AAAR/AM-RM/07/2022-23 regarding the taxability of services provided by commission agent in relation to supply of turmeric to traders in APMC.