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
Some Important Provisions related to Maintenance of Accounts under GST
We all know the importance of the maintenance of the accounts under GST. The provisions related to the maintenance of the accounts are given in Section 35 of the CGST Act, 2017 and Chapter VII of the CGST Rules 2017. Here I want to throw some light on some important...
Provisional Assessment Under GST Needs Reforms?
The provisions regarding the provisional assessment under GST is given under section 60 of the CGST Act and the corresponding rule is given under Rule 98 of the CGST Rules 2017. Let us begin the discussion with the note that why the provisional assessment is needed at...
ITC restrictions by new rules Rule 36(4) & 86(A) of CGST Rules, 2017
The Rule 36(4) of the CGST Rules has been inserted vide notification No. 49/2019, Central Tax dated 09-10-2019. Since after the introduction this has made a lot of hue and cry among the tax payers . Some problems of the tax payers are really genuine . Although the...
Latest Blog
The powers u/s 129 of the CGST Act, 2017 , can be invoked upon the conveyance in transit only
The honourable Allahabad High Court in the matter of M/s.Mahavir Polyplast Pvt. Ltd. Vs. State Of U.P. And 2 Others have held that power u/s 129(3) of the CGST Act w.r.t. deatining and seizing the goods can not be invoked upon goods located at the godown . the...
The show cause notice must not be vague and should contain clearly allegations or proposed evidence .
The honourable Allahabad High Court in the case of Drs Wood Products Lucknow Thru. Its Partner Sh.Arun Jindal Vs. State Of U.P. Thru. Prin. Secy. Tax And Registration Lko.And ors {WRIT - C No. - 21692 of 2021} came heavily upon the department while setting aside the...
The Goods can not be detained and seized without servicing proper order of detention us/ 129 of the CGST Act , 2017.
The honourable Jharkhand High Court in the case of M/s. AMI Enterprises Pvt. Ltd.Vs. Union of India through its Commissioner, Central Goods & Services Tax and Central Excise, District- East Singhbhum, Jamshedpur 2. Joint Commissioner(Appeals), Central Goods &...