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
Summarized Standard Operating Procedure To Be Followed In Case of Non-Filers of GST Returns
Circular No. 129/48/2019 – GST, Dated 24 December 2019) The Central Board of Central Excise and Customs (hereinafter called board) comes heavily on the defaulters on account of non submission of GST Returns u/s 39 or 44 or 45 of the CGST Act. The board in exercise of...
GST on Work Contract on Roads & Highways
India has a vast network of road network of 5.23 million kms. and categorically it is the world’s second largest network . The national Highway comprises 2% of the total road network but carry 40% of the total traffic . One more interesting fact is that the 65% of the...
New Scheme of Real Estate Sector under GST – Relief or Challenges ?
The GST council in its 34th meeting held on 19.03.2018 has made some recommendations with regards to the long awaited demands of the real estate industry. The industry is struggling with the low demand and cumbersome compliances imposed by the legislations since the...
Latest Blog
The Central Board of Excise and Customs (CBIC) vide its instruction No. 03/2022-23 (GST-Investigation) on 17.08.2022, issued guidelines to issue summons u/s 70 of the Central Goods & Service tax Act , 2017
In a recent development the CBIC has issued detailed instructions to issue summons u/s 70 of the CGST Act, 2017. This is a welcome step and perhaps taken to reduce the unnecessary harassment of genuine taxpayers . This is also going to save precious time and money of...
Supreme Court direction regarding Implementation of DIN system by States
The honorable Supreme Court of India in the matter of Pradeep Goyal versus Union of India & Ors.{WRIT PETITION (CIVIL) NO. 320 OF 2022; JULY 18, 2022} has directed the Union of India / GST council issue advisory / instructions / recommendations to the respective...
Non Levy of penalty u/s 78 in the case of no deliberate non compliance and revenue neutral cases
The honourable New Delhi bench of the tribunal in the matter of M/s Umed Bhawan Palace Vs. Commissioner, CGST, Excise Customs- Udaipur {Service Tax Appeal No. 51371 of 2019} has held that when there is non deliberate non compliance and also which is also a revenue...