Nikhil Kumar & Associates
He has written several articles on various issues pertaining to the Goods & Services Tax Law which was published by all leading publishing houses of India like ‘Taxmann” , “Taxguru” , “Study Cafe” etc. He has also given various training sessions w.r.t. to Goods & Service Tax law to various corporate and non-corporate clients.
Our Services
Goods & Services Tax Matters Consultancy
Goods and Services Tax is an indirect tax levied in India on the supply of goods and services. GST is levied at every step in the production process but is meant to be refunded to all parties in the various stages of production other than the final consumer.
Accounting
VAT & Service Tax Matters Consultancy
Domestic Taxation
Our team of tax professionals draw on their diverse experiences and knowledge to provide seamless service through the entire spectrum of challenges pertaining to planning, financial accounting and tax compliance.
Business Process Outsourcing
Auditing
Recent Articles
Provisional Attachment under GST- Caution to be Exercised
Now a days we have seen that the GST department is frequently using the powers which is envisaged to it in the sec.83 of the CGST act w.r.t. to provisional attachment of the properties of the tax payer. Now voices have arose against frequent and general use of the...
Reversal of ITC after legal availment under GST
In the forth coming article we will discuss the issue that the right to avail the input tax credit is to be seen as on the date of the credit availment and not otherwise. The main intent of the this article is that whether ITC can be called upon to pay back by revenue...
Relationship between Consideration & Supply under GST
In this article we will discuss the relationship of supply with the consideration and its repercussions regarding the chargeability of GST. The section 7 of the Central Goods & service Tax Act talks about the scope of supply. We can in other words say that the section...
Latest Blog
The payment to the E Cash Ledger can not be treated as discharge of liability .- Jharkhand High Court.
The honourable Jharkhand High Court in the matter of M/s RSB Transmissions (India) Limited Vs. 1.Union of India through the Secretary, Ministry of Finance,Department of Revenue, New Delhi 2. The Commissioner of Central Goods and Services Tax & Central Excise,...
“ The acceptance of writ petition at the stage of the notice is premature and frustrate the tax administration” Orissa High Court
The honorable Orrissa High Court in the matter of Sri Muna Pani vs State Of Odisha {W.P.(C) No. 20996 of 2022} has held that the writ petition at the stage of notice itself will frustrate the tax administration when other safeguards are available with the assessee....
“On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith” : Madras High Court
The honourable Madras High Court in the matter of M.Mallika Mahal Versus The Commissioner of Central GST and Central Excise , has held that the GST registration of the petitioner should be revoked on payment tax , penalty and uploading of returns prior to the...