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
Brief Provisions regarding “Tax Invoice under GST”
The Tax invoice is a compulsory required document to be issued for supply made by the every registered person under the provisions of GST Act . This document primarily represents the transaction entered between the two parties. The provisions regarding the Tax Invoice...
Simplified Approach of Advance Ruling under GST
Meaning and Necessity of Advance Ruling under GST: An advance ruling may be defined as a determination of certain matters and question as specified by the law, regarding interpretation of the law specifically in those cases where there is an ambiguity in the law...
GST Implications on Banking Services
The banking industry is covered by the erstwhile service tax law and same was levied on the service provided by the banking sector to its customers until the introduction of Goods & Service Tax Act. In this article we would like to explain the important GST...
Latest Blog
The service Tax demand can not be made merely on the basis of Form 26AS
The Ahmedabad bench of CESTAT in the case of FORWARD RESOURCES PVT LTD Vs. C.C.E. & S.T.-SURAT-I {Service Tax Appeal No.10024 of 2020} has ordered that service tax demand can not be confirmed merely on the basis of Form 26AS. In the last so many years we have seen...
The excise duty can be paid in cash in respect of supplementary invoice: CESTAT
The honourable Bangalore bench of the CESTAT , in the case of M/s Traco Cable Company Ltd. Vs. The Commissioner of Central Excise & Customs {EXCISE APPEAL NO. 37 OF 2010} has held that the excise duty can be paid in cash in respect of supplementary invoice. The...
The penalty can not be imposed when the credit is reversed after receiving of the insurance claim: CESTAT
The honourable mumbai bench of the CESTAT , in the case of Savita Oil Technologies Ltd Vs. Commissioner of Central Excise {EXCISE APPEAL NO: 1117 OF 2012} has deleted the penalty imposed upon the appellant upon the fact that the appellant has reversed the credit after...