Popular Articles

How GST Practitioner can perform activities on behalf of Taxpayers

Guest 30 July 2018 at 12:09

1. How can I access functionality to perform functions on behalf of a taxpayer on GST Portal??Navigate to Services > User Services > List of Taxpayer >..

GST ITC 20-20 match begins, play safe!

CA Umesh Sharma 14 October 2019 at 11:48

GST ITC 20-20 match begins, play safe!

Interest: A Comparative Analysis

Souvik Kumar Ghosh 06 March 2013 at 12:29

Law under Service Tax: Services are being taxed under the Negative List approach w.e.f. 01.07.2012. The Negative List, incorporated under Sec-66D of the Finance Act, contains a list of services which are not liable for service tax. Services by wa

Analysis of Zero Rate Supply in GST

CA PARTH BHATT 01 August 2018 at 11:34

Exports have been focus area in various policy initiatives of the government for last three decades. With introduction of GST which promises seamless flow of cr..

Credit Note accounted in the Audited annual financial statement but not in GST

CA Ruchika Tulsyan 12 July 2019 at 11:38

Credit Note accounted in the Audited annual financial statement but are not permitted under GST (5J of GSTR-9C) (+)

Deductions under Chapter VIA

Suyash Tripathi 06 May 2021 at 09:38

There are a number of deductions available under various sections that will bring down your taxable income. In this article, we have discussed some deductions under chapter VIA that a taxpayer can claim.

Compounding of offence

CS Divesh Goyal 20 January 2016 at 13:53

Brief background:The compounding provision in the Act were inserted by the Companies Amendment Act, 1988 on the recommendation of the 1SACHAR COMMITTEE as amended by the Companies (Amendment) Act, 2000. It was felt that leniency is required in the ad

FAQs on Refund of ITC paid on Exports of Goods and Services without payment of Tax

Guest 21 September 2018 at 15:37

1. How can I get my refund of ITC on account of exports without payment of Tax?You may comply with the activities as specified below: 1. You have to file refun..

Basics of NSE

Rahul Sharma 19 January 2013 at 15:55

The National Stock Exchange of India Limited (NSE) was incorporated as a joint stock company under the Companies Act, 1956 on November 27, 1992.The Government of India has granted recognition as a s

Section 54D - Exemption from Capital Gain on Compulsory Acquisition of Land or Building forming part of Industrial Undertaking

Neethi V. Kannanth 13 March 2021 at 09:59

To encourage the assessee to carry the business undertaking, exemption under section 54D of the Income Tax Act, 1961 is provided. Let us understand in detail about section 54D.