by CA Nikhil Kumar | Jun 7, 2021 | Articles, Taxmann
[2021] 125 taxmann.com 245 (Article) In order to check the GST evasion, frauds etc., the government has made sea changes in recent times , some are already in place and some are proposed in the budget 2021. The government is continuously taking steps to tighten the...
by CA Nikhil Kumar | Mar 14, 2021 | Articles, Taxmann
[2020] 118 taxmann.com 325 (Article) The Schedule II (Section 7) of the Central Goods and Service Tax Act, 2017 prescribes about the activities or the transactions to be treated as supply of goods or supply of services. The clause (b) of paragraph 5 of Schedule II...
by CA Nikhil Kumar | Mar 14, 2021 | Articles, Taxmann
[2020] 119 taxmann.com 228 (Article) The chargeability of interest on delayed payment of tax has always been remained a point of contention between the taxpayers and revenue . We all know that even in the recent days revenue has came up with the notification...
