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Clarification Regarding Extension Of Limitation Under CGST Act
News and Announcements
CA. Sachin Jindal

Clarification Regarding Extension of Limitation Under CGST Act

The GST Policy Wing of the Government of India passed a set of notifications under S.168A of the CGST Act, 2017 whereby the time limits and limitation period of various activities and actions of different authorities on multiple issues were specified and extended to certain dates based on the nature of the activity.

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No Reversal of ITC on Inputs lost in Manufacturing Process
Input Tax Credit
CA. Sachin Jindal

No Reversal of ITC on Inputs lost in Manufacturing Process

ITC should be granted on the original amount of input used notwithstanding that the entire amount of input would not figure in the finished product. Therefore, Hon’ble High Court held that loss due to inherent nature of manufacturing process is not covered under Section 17(5)(h) of CGST Act, 2017 and impugned order is liable to be set aside.

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Facility for E-Personal Hearing in GST
Assessments & Scrutiny
CA. Sachin Jindal

Facility for E-Personal Hearing in GST

An online platform for E-personal hearings. This is built for the Adjudicating Authority and is the process that is to be held after the issuance of DRC-01/02 (Show Cause Notice/Statement of Demand) to meet the principles of natural Justice.

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GST Implication On Death Of Sole Proprietor
Input Tax Credit
CA. Kapil Mittal

GST Implication on death of Sole Proprietor

In case of death of sole proprietor, if the business is intended to be carried on by the successor or legal heir, the successor cannot do so using the same GST registration since he will have a different PAN.

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